Healthier Choices Management Corp. (OTCMKTS:HCMC) Files An 8-K Changes in Registrant’s Certifying Accountant
Item 4.01 Changes in Registrants Certifying Accountant.
On April 13, 2017, Healthier Choices Management Corp.s (the
Company) Audit Committee dismissed Morrison, Brown, Argiz Farra,
LLC (MBAF) as the Companys independent registered public
accounting firm. On April 19, 2017, the Companys Audit Committee
engaged Marcum LLP (Marcum) as the Companys new independent
registered public accounting firm for the year ending December
31, 2017.
MBAFs reports on the Companys consolidated balance sheets as of
December 31, 2016 and the related consolidated statements of
operations, stockholders equity and cash flows of the Company for
the years then ended did not contain an adverse opinion or a
disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope or accounting principles.
During the Companys past two fiscal years and the interim period
through April 13, 2017 (the date of dismissal), (i) the Company
had no disagreements with MBAF on any matter of accounting
principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements, if not resolved
to MBAFs satisfaction, would have caused MBAF to make reference
to the subject matter of the disagreement in connection with its
reports and (ii) there were no reportable events as defined in
Item 304(a)(1)(v) of Regulation S-K.
The Company provided MBAF with a copy of the disclosures with
respect to MBAF set forth herein in response to Item 304(a) of
Regulation S-K prior to filing this Current Report on Form 8-K
with the Securities and Exchange Commission, and requested that
MBAF furnish it with a letter addressed to the Commission stating
whether it agrees with such disclosures and, if not, stating the
respects in which it does not agree. MBAF did not respond to the
Companys request for a letter stating it agrees or disagrees with
the statements pertaining to it in this Item 4.01 of this Form
8-K. Since the Company did not receive a response from MBAF, the
Company has filed this Form 8-K without the letter from the
former accountants as an exhibit. When, and if, such a letter is
received, the Company will file it with an amendment to this Form
8-K.
Marcum previously served as the Companys independent registered
public accounting firm for the fiscal years ended December 31,
2011 through December 31, 2015. Other than with respect to the
audited opinions for those periods and acquisitions occurring
during those periods, during the Companys past two fiscal years
and the interim period through April 19, 2017, the Company has
not consulted with Marcum regarding either: (a) 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 Companys financial statements, and neither a
written report was provided to the Company or oral advice was
provided that Marcum concluded was an important factor considered
by the Company in reaching a decision as to the accounting,
auditing or financial reporting issue; or (b) any matter that was
either the subject of a disagreement (as defined in Item
304(a)(1)(iv) of Regulation S-K and the related instructions to
Item 304 of Regulation S-K) or a reportable event (as defined in
Item 304(a)(1)(v) of Regulation S-K).
About Healthier Choices Management Corp. (OTCMKTS:HCMC)
Healthier Choices Management Corp., formerly Vapor Corp., is a holding company. The Company is focused on managing healthy food markets and providing consumers with healthy daily choices with respect to nutrition and other lifestyle alternatives. The Company’s segments include U.S. based retailer of vaporizers and e-liquids, and the natural and organic grocery operations in Ft. Myers, Florida. The Company sells direct to consumer through the Company-owned brick-and-mortar retail locations. The Company operates under The Vape Store and Ada’s Natural and Organic brands. Healthier Choices Management Corp. (OTCMKTS:HCMC) Recent Trading Information
Healthier Choices Management Corp. (OTCMKTS:HCMC) closed its last trading session 00.00000 at 0.00010 with shares trading hands.