Cipherloc Corporation (OTCMKTS:CLOK) Files An 8-K Changes in Registrant’s Certifying Accountant
Item 4.01 Changes in Registrant’s Certifying Accountant
On September 27, 2019, the Audit Committee of the Board of Directors of Cipherloc Corporation (the “Company”) appointed Briggs & Veselka Co. (“Briggs”) as the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2019 and terminated Semple, Marchal & Cooper LLP (“SMC”) from service as the Company’s independent registered public accounting firm. The Company formally engaged Briggs on September 27, 2019.
SMC never issued any reports on the Company’s financial statements.
The Company provided SMC with a copy of this Current Report on Form 8-K and requested that SMC furnish to the Company a letter addressed to the United States Securities and Exchange Commission (“SEC”) stating whether or not SMC agrees with the above statements and, if not, stating the respects in which it does not agree. A copy of SMC’s letter to the SEC, dated September 27, 2019, is attached as Exhibit 16.1 to this Current Report on Form 8-K.
During the fiscal years ended September 30, 2018 and 2017 and the subsequent interim period through June 30, 2019, neither the Company, nor anyone on its behalf, consulted Briggs regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and no written report or oral advice was provided to the Company by Briggs that Briggs concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue or (ii) any matter that was the subject of a “disagreement” (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
| 16.1 | Letter from Semple, Marchal & Cooper LLP to the SEC, dated September 27, 2019, regarding the statements made in this Current Report on Form 8-K. |
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CIPHERLOC Corp Exhibit
EX-16.1 2 ex16-1.htm September 27,…
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About Cipherloc Corporation (OTCMKTS:CLOK)
Cipherloc Corporation is a technology and services based solutions company operating in the cloud-based cyber security industry. The Company offers an encryption technology with over five international patents, called CipherLoc. CipherLoc is a commercially viable polymorphic key progression algorithmic cipher engine (PKPA). This morphing cipher can be used in commercial data security industry and/or in sensitive applications, including banks, financial transactions, credit cards, securities, stock and bonds transactions, e-mail, phones, tablets, servers and or computers. This PKPA Engine eliminates replay attacks because the cipher morphs over time. CipherLoc also rejects data access and injection, false commands, and data alteration. CipherLoc is a facet of a layered defense in depth protection plan for any organization. The CipherLoc Polymorphic Cipher Engine provides an electronic gate that restricts access to vital assets, production facilities, and distribution systems.
