FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
−Removed: The financial
−Removed: statements begin on page F-1.
−Removed: CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE
−Removed: independent registered public accounting firm
−Removed: September 20, 2019 (the “Dismissal Date”), the Company advised RBSM LLP (the “Former Auditor”)
−Removed: that it was dismissed as the Company’s independent registered public accounting firm.
−Removed: The decision to dismiss the Former
−Removed: Auditor as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors.
−Removed: the years ended December 31, 2018 and 2017 and through the Dismissal Date, the Company has not had any disagreements with the
−Removed: Former Auditor on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure,
−Removed: which disagreements, if not resolved to the Former Auditor’s satisfaction, would have caused them to make reference thereto
−Removed: in their reports on the Company’s financial statements for such years.
−Removed: as set forth below, during the years ended December 31, 2018 and 2017 and through the Dismissal Date, the reports of the Former
−Removed: Auditor on the Company’s financial statements did not contain any adverse opinion or disclaimer of opinion, and such reports
−Removed: were not qualified or modified as to uncertainty, audit scope, or accounting principle, except that the report contained a paragraph
−Removed: stating there was substantial doubt about the Company’s ability to continue as a going concern.
−Removed: New independent
+Added: The financial statements begin on page F-1.
+Added: CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL
+Added: Previous independent registered public accounting firm
+Added: On September 20, 2019 (the “Dismissal Date”), the
+Added: Company advised RBSM LLP (the “Former Auditor”) that it was dismissed as the Company’s independent
registered public accounting firm.
−Removed: September 23, 2019 (the “Engagement Date”), the Company engaged Marcum LLP (“New Auditor”) as its independent
−Removed: registered public accounting firm for the Company’s fiscal year ended December 31, 2019.
−Removed: The decision to engage the New
−Removed: Auditor as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors.
−Removed: the two most recent fiscal years and through the Engagement Date, the Company has not consulted with the New Auditor regarding
−Removed: application of accounting
−Removed: principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered
−Removed: on the Company’s financial statements, and neither a written report was provided to the Company nor oral advice was
−Removed: provided that the New Auditor concluded was an important factor considered by the Company in reaching a decision as to the
−Removed: accounting, auditing or financial reporting issue;
−Removed: any matter that
−Removed: was either the subject of a disagreement (as defined in Regulation S-K, Item 304(a)(1)(iv) and the related instructions) or
−Removed: reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)).
+Added: The decision to dismiss the Former Auditor as the Company’s independent registered public
+Added: accounting firm was approved by the Company’s Board of Directors.
+Added: During the years ended December 31, 2018 and 2017 and through
+Added: the Dismissal Date, the Company has not had any disagreements with the Former Auditor on any matter of accounting principles or
+Added: practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the Former Auditor’s
+Added: satisfaction, would have caused them to make reference thereto in their reports on the Company’s financial statements for
+Added: Except as set forth below, during the years ended December 31,
+Added: 2018 and 2017 and through the Dismissal Date, the reports of the Former Auditor on the Company’s financial statements did
+Added: not contain any adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit
+Added: scope, or accounting principle, except that the report contained a paragraph stating there was substantial doubt about the Company’s
+Added: ability to continue as a going concern.
+Added: New independent registered public accounting firm
+Added: On September 23, 2019 (the “Engagement Date”), the
+Added: Company engaged Marcum LLP (“New Auditor”) as its independent registered public accounting firm for the Company’s
+Added: fiscal year ended December 31, 2019.
+Added: The decision to engage the New Auditor as the Company’s independent registered public
+Added: accounting firm was approved by the Company’s Board of Directors.
+Added: During the two most recent fiscal years and through the Engagement
+Added: Date, the Company has not consulted with the New Auditor regarding either:
+Added: application of accounting principles to any specified transaction,
+Added: either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements,
+Added: and neither a written report was provided to the Company nor oral advice was provided that the New Auditor concluded was an
+Added: important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue;
+Added: any matter that was either the subject of a disagreement
+Added: (as defined in Regulation S-K, Item 304(a)(1)(iv) and the related instructions) or reportable event (as defined in Regulation
+Added: S-K, Item 304(a)(1)(v)).
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.