ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT
Previous independent registered public accounting firm
(a) On September 25, 2021, ABCO Energy, Inc. (the “Registrant” or the “Company”) was notified Slack & Company, CPAs, LLC (“Slack”) that Slack was no longer auditing public companies and was resigning as Registrant’s public accounting firm. There were never any discussions with Slack about whether its report for the audit and report for the fiscal year ended December 31, 2021, would contain an adverse opinion or disclaimer of opinion, and such report was not qualified or modified as to uncertainty, audit scope, or accounting principle.
From August 6, 2020, until September 25, 2021, the Company has not had any disagreements with Slack on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to Slack’s satisfaction, would have caused them to make reference thereto in their report on the Company’s financial statements for such period.
From August 6, 2020, until September 25, 2021, there were no reportable events, as defined in Item 304(a) (1) (v) of Regulation S-K.
The Company provided Slack with a copy of this disclosure set forth under this Item 4.01 and was requested to furnish a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the above statements.
The letter from Slack is attached this Form 8-K attached as Exhibit 16.1.
New independent registered public accounting firm
On September 26, 2021, (the “Engagement Date”), the Company engaged Hudgens CPA, PLLC (“Hudgens”) as its independent registered public accounting firm for the Company’s fiscal year ended December 31, 2021. The decision to engage Hudgens as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors.
During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with Hudgens regarding either:
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the application of accounting principles to any 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 was provided to the Company nor oral advice was provided that Hudgens concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or
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any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).
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