Item 4.01
Change in Registrant's Certifying Accountant.
On February 15, 2016, the Board of Directors (the "Board") of McorpCX, Inc. (the "Company") approved and authorized the engagement of the accounting firm of MaloneBailey LLP ("
MaloneBailey
") as the Company's new independent registered public accounting firm upon
the voluntary resignation of
Hillary CPA Group, CPA ("Hillary").
(a)
Resignation
of Independent Registered Public Accounting Firm
On February 15, 2016, Hillary CPA Group ("Hillary"),
voluntarily resigned
as principal independent registered public accounting firm of the Company. The resignation of Hillary was delivered further to the voluntary withdrawal by Hillary of its registration with the Public Company Accounting Oversight Board.
The reports of Hillary dated March 5, 2015 on the Company's financial statements for the two most recent fiscal years ended December 31, 2014 and 2013, respectively, did not contain an adverse opinion or disclaimer of opinion, or qualification or modification as to uncertainty, audit scope, or accounting principles.
In connection with the audit of the Company's financial statements for the two most recent fiscal years ended December 31, 2014 and 2013, and in the subsequent interim periods through the effective date of
resignation
of Hillary on February 15, 2016, there were no "disagreements" (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the instructions to Item 304), resolved or not, with Hillary on any matters of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Hillary, would have caused Hillary to make reference to the subject matter of the disagreements in connection with its reports on the financial statements for such years.
During the Company's two most recent fiscal years ended December 31, 2014 and 2013 and in any subsequent interim periods through the effective date of
resignation
of Hillary on February 15, 2016, there were no "reportable events" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).
The Company provided Hillary with a copy of this current report on Form 8-K prior to its filing with the Securities and Exchange Commission, and requested that Hillary furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether Hillary agrees with the statements made in this current report on Form 8-K, and if not, stating the aspects with which it does not agree. A copy of the letter from Hillary, dated February 16, 2016 is filed as Exhibit 16.1 to this current report on Form 8-K.
(b)
New Independent Registered Public Accounting Firm
On February 15, 2016, the Company has engaged MaloneBailey as its principal independent registered public accounting firm effective February 16, 2016. The decision to engage MaloneBailey as its principal independent registered public accounting firm has been approved by the Company's audit committee and board of directors.
During the two most recent fiscal years ended December 31, 2014 and 2013 and the subsequent interim period through the effective date of appointment of MaloneBailey on February 16, 2016, the Company had not, nor had any person on behalf of the Company, consulted with MaloneBailey regarding either 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, nor had MaloneBailey provided to the Company a written report or oral advice regarding such principles or audit opinion on any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K or a reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.