CESX CES Synergies Inc (CE)

Item 4.01 Changes in Registrant’s Certifying Accountant

On December 21, 2016, Scrudato & Co., PA (“Scrudato”) informed CES Synergies, Inc. (the “Company”) that Scrudato was resigning, effective immediately, as the Company’s independent registered public accounting firm. Scrudato resigned because Scrudato’s registration with the Public Company Accounting Oversight Board (the “PCAOB”) was revoked on December 20, 2016. Scrudato resigned on December 21, 2016 following the Company’s receipt of a letter from the Securities and Exchange Commission’s (the “SEC”) staff regarding the PCAOB registration revocation.

During the fiscal years ended December 31, 2015 and 2014 and in the subsequent interim period through December 21, 2016, there were (i) no “disagreements” (as that term is described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Scrudato on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Scrudato, would have caused Scrudato to make reference to the subject matter of such disagreements in its reports on the consolidated financial statements for such years, and (ii) no “reportable events” (as that term is described in Item 304(a)(1)(v) of Regulation S-K).

Scrudato’s reports on the consolidated financial statements of the Company for the fiscal years ended December 31, 2015 and 2014 did not contain any adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.

The Company provided Scrudato with a copy of this Current Report on Form 8-K prior to its filing with the SEC and requested that Scrudato furnish the Company with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of Scrudato’s letter, dated December 28, 2016, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

On December 28, 2016, the Board of Directors of the Company engaged DLL CPAs, LLC (“DLL”) as the Company’s new independent registered public accounting firm.

During the fiscal years ended December 31, 2015 and 2014 and in the subsequent interim period through December 28, 2016, neither the Company nor anyone acting on its behalf consulted DLL 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 with respect to the consolidated financial statements of the Company, and neither a written report nor oral advice was provided to the Company by DLL that DLL 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” (as that term is used in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).