MCLE 8-K
Medicale Corp. (MCLE)
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.
(a) Dismissal of Former Independent Registered Public Accounting Firm
On May 5, 2023, the Board of Directors of Medicale Corp. (the “Company”) approved the dismissal of Mac Accounting Group & CPAs, LLP (“Mac Accounting”) as the Company’s independent registered public accounting firm, effective immediately.
Mac Accounting’s reports on the Company’s financial statements as of and for the years ended September 30, 2022 and 2021 contained no adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except to indicate that there is substantial doubt as to their ability to continue as a going concern
In connection with the audits of the Company's consolidated financial statements for the fiscal years ended September 30, 2022 and 2021, and in the subsequent interim period through May 5, 2023, there were no disagreements with Mac Accounting on any matters of accounting principles or practices, financial statement disclosure or auditing scope and procedures which, if not resolved to the satisfaction of Mac Accounting, would have caused Mac Accounting to make reference to the matter in their report. There were no reportable events (as that term is described in Item 304(a)(1)(v) of Regulation S-K) during the two fiscal years ended September 30, 2022 and 2021, or in the subsequent interim period through May 5, 2023.
In accordance with Item 304(a)(3) of Regulation S-K, on May 8, 2023, the Company provided Mac Accounting with a copy of the foregoing disclosures and requested that Mac Accounting provide a letter addressed to the SEC stating whether it agrees with such disclosures. A copy of Mac Accounting’s letter dated May 8, 2023 is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) Appointment of New Independent Registered Public Accounting Firm
On May 5, 2023, the Board of Directors of the Company approved the appointment of Gries & Associates, LLC (“Gries & Associates”) as the Company’s new independent registered public accounting firm for the fiscal year ending September 30, 2023. During the Company’s two most recent fiscal years September 30, 2022 and 2021, and in the subsequent interim period through May 5, 2023, neither the Company nor anyone acting on its behalf consulted with Gries & Associates with respect to either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the consolidated financial statements of the Company, and no written report or oral advice was provided by Gries & Associates to the Company that Gries & Associates concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue, or (ii) any matter that was the subject of either a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits
| Exhibit No. | Description | |
| 16.1 | Letter from Mac Accounting Group & CPAs, LLP, dated May 8, 2023 | |
| 104 | Cover Page Interactive Data File (the cover page XBRL tags are embedded within the inline XBRL document) |
| 2 |
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.
| Medicale Corp. | |||
| Date: May 9, 2023 | By: | /s/ J. Chen Zu De | |
| Name: Chen Zu De | |||
| Title: Chief Executive Officer and Chief Financial Officer | |||
| 3 |
Exhibit 16.1
May 8, 2023
Securities and Exchange Commission
100 F Street
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4.01 of Medicale Corp.’s Form 8-K dated May 5, 2023 and we agree with the statements made regarding our firm. We have no basis to agree or disagree with other statements contained therein.
Sincerely,
/s/ Mac Accounting Group & CPAs, LLP