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Kibush Capital Corporation (NASDAQ:DLCR) Files An 8-K Changes in Registrant’s Certifying Accountant

Kibush Capital Corporation (NASDAQ:DLCR) Files An 8-K Changes in Registrant’s Certifying Accountant

ITEM 4.01 Changes in Registrants Certifying Accountant.

Effective December 22, 2016, Kibush Capital Corporation (the
Company) dismissed Scrudato Co., PA (Scrudato) from its position
as the Companys independent registered public accounting firm.
The Companys Board of Directors approved the dismissal. Scrudatos
dismissal was prompted by the revocation of its registration with
the Public Company Accounting Oversight Board (PCAOB). The
revocation of Scrudatos registration was part of a sanction
handed down by the PCAOB based upon findings that Scrudato
violated PCAOB rules and standards in connection with the audits
of five issuer clients, which five issuer clients did not include
the Company.

The audit report of Scrudato on the Companys financial statements
for the year ended September 30, 2015, did not contain an adverse
opinion or disclaimer of opinion, however it did contain a
qualification describing a going concern uncertainty. Scrudato
did not, during the applicable periods, advise the Company of any
of the enumerated items described in Item 304(a)(1)(iv) of
Regulation S-K.

During the two most recent fiscal years, and the period to the
date of this Current Report, there were no (i) disagreements
between the Company and Scrudato on any matter of accounting
principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements, if not resolved
to its satisfaction, would have caused Scrudato to make reference
to the subject matter of such disagreements in connection with
its report, or (ii) reportable events, as described in Item
304(a)(1)(v) of Regulation S-K, with the exception of material
weaknesses related to our internal control over financial
reporting.

The Company furnished Scrudato with a copy of this current report
on Form 8-K prior to filing with the SEC and requested that
Scrudato furnish it with a letter addressed to the SEC stating
whether or not it agreed with the statements made by the Company
in this report insofar as they relate to Scrudatos audit services
and engagement as the Companys independent registered public
accounting firm. Scrudato has furnished a letter addressed to the
SEC dated December 28, 2016, a copy of which is attached hereto
as Exhibit 16.1.

ITEM 9.01 Exhibit.

Attached to this filing as Exhibit 16.1 is a copy of the letter
discussed in Item 4.01 above from Scrudato.

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