World Health Energy Holdings, Inc 8-K, filed Oct 26, 2022
World Health Energy Holdings, Inc. (WHEN)
About this 8-K
World Health Energy Holdings, Inc filed this 8-K on October 26, 2022, reporting on events of October 23, 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. Changes in Registrant’s Certifying Accountant.
Dismissal of Independent Registered Public Accounting Firm
On October 23, 2022, World Health Energy Holdings, Inc. (the “Company”) dismissed Halperin Ilanit CPA (“Halperin”) as the Company’s independent registered public accounting firm (the “Dismissal’). Halperin had served as the Company’s independent registered public accounting firm since 2020.
The audit reports of Halperin on the consolidated financial statements of the Company for each of the fiscal years ended December 31, 2021 and December 31, 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. 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. None of the reportable events described under Item 304(a)(1)(v) of Regulation S-K occurred within the timeframe since Halperin commenced auditing the Company’s financial statements and through the date hereof.
During the Company’s fiscal years ended December 31, 2021, and 2020 there were no disagreements with Halperin on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures that, if not resolved to Halperin’ satisfaction, would have caused Halperin to make reference to the subject matter of the disagreement in connection with its reports.
The Company has provided Halperin a copy of the disclosures in this Form 8-K and has requested that Halperin furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the Company’s statements herein. A copy of such letter, which is dated October 26, 2022, is filed as Exhibit 16.1 to this Form 8-K.
Appointment of Independent Registered Public Accounting Firm
On October 23, 2022, in connection with the Dismissal, the Board appointed Brightman Almagor Zohar & Co., Certified Public Accountants, a Firm in the Deloitte Global Network (“Deloitte”), as the Company’s independent registered public accounting firm for the year ending December 31, 2022.
During the two most recent fiscal years ended December 31, 2021 and December 31, 2020 and during the subsequent interim period from January 1, 2022 through October 23, 2022, neither the Company nor anyone on its behalf consulted Deloitte regarding 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 Company’s financial statements, and neither a written report nor oral advice was provided to the Company that Deloitte concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (ii) any matter that was either the subject of a “disagreement” or a “reportable event”, each as defined in Regulation S-K Item 304(a)(1)(iv) and 304(a)(1)(v), respectively.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
| Exhibit No. | Description | |
| 16.1 | Letter from Halperin Ilanit CPA dated October 26, 2022 | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
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.
| WORLD HEALTH ENERGY HOLDINGS, INC. | ||
| Date: October 26, 2022 | By: | /s/ Giora Rozensweig |
| Name: | Giora Rozensweig | |
| Title: | Chief Executive Officer | |
Exhibit 16.1
October 26, 2022
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by World Health Energy Holdings, Inc. under Item 4.01 of its Form 8-K dated and filed on October 25, 2022. We agree with the statements concerning our Firm in such Form 8-K. We agree with the statements concerning the dismissal of our Firm in such Form 8-K.
| Very truly yours, | |
| /s/ Halperin Ilanit CPA | |
| Halperin Ilanit CPA |