BioCorRx Inc 8-K, filed Oct 27, 2022
BioCorRx Inc. (BICX)
About this 8-K
BioCorRx Inc filed this 8-K on October 27, 2022, reporting on events of October 21, 2022.
Items reported
- Item 4.01: Change of auditor
- Item 9.01: Financial statements and exhibits
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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Item 4.01 Change in Registrant’s Certifying Accountant
Effective September 1, 2022, BioCorRx Inc.’s (the “Company”) independent registered public accounting firm, Friedman LLP (“Friedman”), combined with Marcum LLP.
On October 21, 2022, the Board of Directors of the Company approved the engagement of Marcum LLP to serve as the independent registered public accounting firm of the Company for the year that will end on December 31, 2022.
The reports of Friedman on the Company’s financial statements as of and for the years ended December 31, 2021 and 2020 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, except as follows:
The audit reports for the years ended December 31, 2021 and December 31, 2020 contained an explanatory paragraph disclosing the uncertainty regarding the Company’s ability to continue as a going concern.
During the Company’s two most recent fiscal years and the subsequent interim periods preceding Friedman’s merger, there were:
(i) no disagreements with Friedman on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Friedman, would have caused it to make reference to the subject matter of the disagreements in its reports on the consolidated financial statements of the Company; and
(ii) no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
Friedman’s transition into Marcum has progressed and Friedman formally resigned on October 21, 2022, as our independent registered public accounting firm and the services previously provided by Friedman will now be provided by Marcum LLP.
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Item 9.01 Financial Statements and Exhibits
(d) Exhibits.
Exhibit Number |
| Description |
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| Letter to Securities and Exchange Commission from Friedman LLP, dated October 27, 2022 | |
104 |
| Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101) |
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.
BioCorRx Inc. | |||
Date: October 27, 2022 | By: | /s/ Lourdes Felix | |
Lourdes Felix | |||
Chief Executive Officer | |||
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EXHIBIT 16.1
October 27, 2022
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Commissioners:
We have read the statements made by BioCorRx Inc. under Item 4.01 of its Form 8-K dated October 27, 2022. We agree with the statements concerning our firm in such Form 8-K; we are not in a position to agree or disagree with other statements of BioCorRx Inc contained therein.
Very truly yours,
| /s/ Friedman LLP |
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| Marlton, New Jersey |
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