ESGH 8-K
ESG Inc. (ESGH)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934
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Item 4.01 Change in Registrant’s Certifying Accountant
On January 22, 2024, ESG Inc. (“Company”) terminated BF Borgers CPA PC (“Former Auditor”) as its independent registered public accounting firm. On January 22, 2024, the Company hired Qi CPA LLC (“New Auditor”) as its independent registered public accountant firm which was approved by the Company’s Board of Directors.
Pursuant to applicable rules, the Company makes the following additional disclosures:
(a) The Former Auditor’s audit report on the financial statements of the Company as at and for the fiscal year ended August 31, 2023 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that such report contained an explanatory paragraph in respect to uncertainty as to the Company’s ability to continue as a going concern.
(b) During fiscal year ended August 31, 2023 and through January 22, 2024, there were no disagreements with the Former Auditor on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if not resolved to the Former Auditor’s satisfaction would have caused it to make reference thereto in connection with the Former Auditor’s reports on the financial statements for such years. During fiscal year ended August 31, 2023 and through January 22, 2024, there were no events of the type described in Item 304(a)(1)(v) of Regulation S-K.
(c) During fiscal year ended August 31, 2023 and through January 22, 2024, the Company did not consult with the New Auditor with respect to any matter whatsoever including without limitation with respect to any of (i) the application of accounting principles to a specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on the Company’s financial statements; or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or an event of the type described in Item 304(a)(1)(v) of Regulation S-K.
On January 22, 2024, the Company provided the Former Auditor with a copy of the foregoing disclosure and requested that it furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made therein. A copy of the letter from the Former Auditor dated January 22 2023 is attached hereto as Exhibit 16.1.
Item 9.01 Financial Statements and Exhibits.
Exhibit 16.1 - Letter from BF Borgers CPA PC dated January 22, 2024
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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.
| /s/ Zhi Yang | ||
| Zhi Yang | ||
| President | ||
| Date: | January 23, 2024 | |
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5400
W Cedar Ave Lakewood, CO 80226 Telephone: 303.953.1454 Fax: 303.945.7991 |
January 22, 2024
United
States Securities and Exchange Commission
Office of the Chief Accountant
100
F Street, N.E.
Washington, D.C. 20549
Re: ESG Inc.
Ladies and Gentleman:
We have read the statements under item 4.01 in the Form 8-K dated January 22, 2024, of ESG Inc. (the “Company”) to be filed with the Securities and Exchange Commission and we agree with such statements therein as related to our firm. We have no basis to, and therefore, do not agree or disagree with the other statements made by the Company in the Form 8-K.
Sincerely,
BF
Borgers CPA PC
Certified Public Accountants
Lakewood, CO