Crona Corp 8-K, filed Aug 3, 2023
Crona Corp. (CCCP)
About this 8-K
Crona Corp filed this 8-K on August 3, 2023, reporting on events of August 1, 2023.
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
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FORM
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CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
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Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
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Securities registered pursuant to Section 12(b) of the Act:
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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
Item 4.01 Change in Registrants Certifying Accountant
Previous independent registered public accounting firm
On August 1, 2023 (the “Dismissal Date”), Crona Corp (the “Company”) advised Accell Audit & Compliance, P.A. (the “Former Auditor”) that it was dismissed as the Company’s independent registered public accounting firm. The decision to dismiss the Former Auditor as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors on August 1, 2023.
During the year ended December 31, 2022 and through the Dismissal Date, the Company has not had any disagreements with the Former Auditor on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the Former Auditor’s satisfaction, would have caused them to make reference thereto in their reports on the Company’s financial statements for such years.
Except as set forth below, during the year ended December 31, 2022 and through the Dismissal Date, the reports of the Former Auditor on the Company’s financial statements for the year ended December 31, 2022 did not contain any 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 the Company’s financial statements for the year ended December 31, 2022 contained an explanatory paragraph, which noted that there was substantial doubt about the Company’s ability to continue as a going concern.
The Company has requested that our Former Auditor furnish us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of this letter is attached hereto to this amendment to the Form 8-K as Exhibit 16.1.
New independent registered public accounting firm
On August 1, 2023 (the “Engagement Date”), the Company engaged BF Borgers CPA PC (“New Auditor”) as its independent registered public accounting firm for the Company’s quarterly period ended June 30, 2023. The decision to engage the New Auditor as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors.
During the most recent fiscal year and through the Engagement Date, the Company has not consulted with the New Auditor regarding either:
1. | application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report was provided to the Company nor oral advice was provided that the New Auditor concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or |
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2. | any matter that was either the subject of a disagreement (as defined in Regulation S-K, Item 304(a)(1)(iv) and the related instructions) or reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)). |
Item 9.01. Financial Statements and Exhibits.
Exhibit No. |
| Description of Exhibit |
104 |
| Cover Page Interactive Data File (embedded within the Inline XBRL document) |
2 |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
| Crona Corp. |
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Date: August 1, 2023 | By: | /s/ Demetrios Malamas |
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| Demetrios Malamas |
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| President & CEO |
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EXHIBIT 16.1
August 1, 2023
Securities and Exchange Commission
100 F Street N. W.
Washington, DC 20549-7561
Re: Crona Corp.
Commission File Number 333-216180
We have read the statements being made by Crona Corp. relating to the events described under Item 4.01 of its Form 8-K dated August 1, 2023, and we agree with such statements as they pertain to our firm.
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
Sincerely,
/s/ Accell Audit & Compliance, P.A.
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