INVO BIOSCIENCE, INC. (OTCMKTS:IVOB) Files An 8-K Changes in Registrant’s Certifying Accountant

0

INVO BIOSCIENCE, INC. (OTCMKTS:IVOB) Files An 8-K Changes in Registrant’s Certifying Accountant

Item 4.01 Changes in Registrants Certifying Accountant.


(a) Dismissal of Independent Accountant.

On October 16, 2016, INVO Bioscience, Inc. (the Company) notified
RBSM LP (RBSM) that it was dismissed as the Registrants
independent registered public accounting firm. The Companys Board
of Directors approved the dismissal of RBSM as its independent
registered public accounting firm effective as of October 10,
2016. Except as noted in the paragraph immediately below, the
reports of RBSM on the Companys financial statements for the
years ended December 31, 2010 and 2009 and the period January 5,
2007 (date of inception) through December 31, 2010 did not
contain an adverse opinion or disclaimer of opinion, and such
reports were not qualified or modified as to uncertainty, audit
scope, or accounting principle. The reports of RBSM on the
Companys financial statements as of and for the years ended
December 31, 2010 and 2009 and the period January 5, 2007 (date
of inception) through December 31, 2010 contained explanatory
paragraphs which noted that there was substantial doubt as to the
Companys ability to continue as a going concern as the Company
had generated negative cash flows from operating activities,
experienced recurring net operating losses, and was dependent on
securing additional equity and debt financing to support its
business efforts

During the years ended December 31, 2010 and 2009 and the period
January 5, 2007 (date of inception) through December 31, 2010 and
through October 16, 2016 the Company has not had any
disagreements with RBSM on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or
procedure, which disagreements, if not resolved to RBSMs
satisfaction, would have caused them to make reference thereto in
their reports on the Companys financial statements for such
periods.

During the years ended December 31, 2010 and 2009, and the period
January 5, 2007 (date of inception) through December 31, 2010 and
through October 16, 2016, there were no reportable events, as
defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided RBSM with a copy of the disclosures in
this Form 8-K prior to the filing with the Securities and
Exchange Commission (SEC) and requested that RBSM furnish it with
a letter addressed to the SEC stating that RBSM agrees with the
Companys statements in this Item 4.01. A copy of the letter dated
January 6, 2017 furnished by RBSM, in response to that request is
filed as Exhibit 16.2 to this Current Report on Form 8-K.

(b) Engagement of Independent Accountant.
The Board of Directors also ratified the Companys selection of
Liggett Webb P.A. (LW), a certified public accounting firm, as
the Companys new independent registered public accounting firm
for the fiscal years ending December 31, 2011 through December
31, 2015. The Company formally retained LW to an engagement
letter dated October 10, 2016.

During the Companys two most recent fiscal years ended December
31, 2016 and December 31, 2015, and any subsequent interim period
through January 5, 2017, the Company did not consult with LW
regarding the application of accounting principles to a specific
completed or contemplated transaction or regarding the type of
audit opinion that might be rendered by LW on the Companys
financial statements. Further, LW did not provide any written or
oral advice that was an important factor considered by the
Company in reaching a decision as to any such accounting,
auditing or financial reporting or any matter being the subject
of disagreement or reportable event or any other matter as
defined in Regulation S-K, Item 304 (a)(1)(iv) or (a)(1)(v).

(c) Exhibits

16.2 Letter furnished by RBSM to the Securities and Exchange
Commission, dated January 6, 2017, indicating their agreement
with the statements contained in this Current Report on Form 8-K.

Item 5.03 Amendments to Articles of Incorporation or Bylaws;
Change in Fiscal Year

Effective September 1, 2016, the board of directors of INVO
Bioscience Inc. (the Company) approved by majority vote a change
of the Companys registered agent from Cane Clark LLP to
Registered Agent Solutions, Inc. and approved an amendment to the
Companys Articles of Incorporation reflecting such change.
Article V of the Companys Articles of Incorporation has been
amended to reflect the change. On September 6, 2016, the Company
filed a Statement of Change of Registered Agent by Represented
Entity with the Nevadas Secretary of State to effectuate the
change.

A copy of the Companys Statement of Change of Registered Agent by
Represented Entity filed September 6, 2016 is attached as Exhibit
3.5 to this Current Report on Form 8-K.

Item 8.01 Other Events

Although there can be no guaranty, the Company intends to make
appropriate filings with the Securities and Exchange Commission
(SEC) as soon as possible to address the Companys missing Form
10-Ks and Form 10-Qs and to otherwise bring up to date the
information the Company has filed with the SEC.

Item 9.01 Financial Statements and Exhibits


Exhibit No.


Description

3.5

Companys Statement of Change of Registered Agent by
Represented Entity filed September 6, 2016.

16.2

Letter furnished by RBSM to the Securities and Exchange
Commission, dated January 6, 2017, indicating their
agreement with the statements contained in this Form 8-K
filing.


About INVO BIOSCIENCE, INC. (OTCMKTS:IVOB)

INVO Bioscience, Inc. is a medical device company. The Company is focused on creating various treatments for patients diagnosed with infertility. The Company’s product, the INVOcell, is a medical device used in infertility treatment and is considered as an assisted reproductive technology (ART). INVOcell is an intravaginal culture (IVC) system used for preparing, holding and transferring human gametes or embryos during vaginal in vitro fertilization or intravaginal culture procedures (IVF/IVC). The INVOcell system consists of various components: INVOcell Culture Device, INVOcell Retention Device and INVOcell Holding Block. The INVO Procedure is a fertility treatment option allowing fertilization and early embryo development to take place inside the woman’s body. The INVO Procedure is an IVC or in vivo incubation assisted reproduction technique available.

INVO BIOSCIENCE, INC. (OTCMKTS:IVOB) Recent Trading Information

INVO BIOSCIENCE, INC. (OTCMKTS:IVOB) closed its last trading session up +0.030 at 0.360 with 500 shares trading hands.