DarkPulse, Inc. 10-K

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA The financial statements of the Company are included beginning on page F-1 immediately following the signature page to this Form 10-K. ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE On June 28, 2024, the Board of Directors of Darkpulse, Inc. (the “Company”) approved the engagement of Boladale Lawal & Co (‘BLC’) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2023, effective immediately, and dismissed Fruci & Associates II, PLLC (“ Fruci ”) , on June 26, 2024 as the Company’s independent registered public accounting firm. Fruci never issued an audit opinion on our financial statements, and during the course of their engagement there were no disagreements with Fruci on any matters of accounting principles or practices, financial statement disclosure or auditing scope and procedures which, if not resolved to the satisfaction of With, would have caused Fruci to make reference to the matter in their audit opinion, if issued. There were no reportable events (as that term is described in Item 304(a)(1)(v) of Regulation S-K) during the period Fruci was engaged as the Company’s independent registered public accounting firm.