Item 4.01 Change in Registrant’s Certifying
Accountant.
(a)
Effective July 3, 2019, the Audit Committe on behalf of the Board
of Directors (the “Board”) of DropCar, Inc. (the
“Company”) approved the dismissal of EisnerAmper LLP
(“Eisner”) as the Company’s independent
registered public accounting firm.
The reports of Eisner on the Company’s financial statements
for each of the two fiscal years ended December 31, 2018 and
December 31, 2017 did not contain an adverse opinion or a
disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope or accounting principles, except that the
report contained an explanatory paragraph relating to the Company's
ability to continue as a growing concern.
In connection with the audits of the Company’s financial
statements for each of the two fiscal years ended December 31, 2018
and December 31, 2017, and in the subsequent interim period through
July 3, 2019, there were no “disagreements” (as that
term is defined in Item 304(a)(1)(iv) of Regulation S-K and
related instructions) between the Company and Eisner on any matters
of accounting principles or practices, financial statement
disclosure or auditing scope and procedures which, if not resolved
to the satisfaction of Eisner, would have caused Eisner to make
reference to the subject matter of the disagreement in their
reports.
The Company provided Eisner with a copy of the disclosures it is
making in this Current Report on Form 8-K and requested that Eisner
furnish the Company with a letter addressed to the Securities and
Exchange Commission stating whether it agrees with the statements
contained herein. A copy of Eisner’s letter, dated July 8,
2019, is filed as Exhibit 16.1 to this Current Report on Form
8-K.
(b)
Effective July 3, 2019, the Board approved, on behalf of the
Company, the engagement of Friedman LLP (“Friedman”) as
the Company’s independent registered public accounting firm
for the fiscal year ending December 31, 2019. Prior to July 3,
2019, Eisner served as the Company’s independent registered
public accounting firm since 2017.
During the years ended December 31, 2018 and 2017, and the
subsequent interim period through July 3, 2019, neither the Company
nor anyone on its behalf consulted with Friedman, regarding either
(i) the application of accounting principles to a specific
transaction, completed or proposed, or the type of audit opinion
that might be rendered on the Company’s financial statements,
and neither a written report nor oral advice was provided to the
Company that Friedman 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 defined in
Item 304(a)(1)(iv) of Regulation S-K and the related
instructions) or a reportable event (as described in
Item 304(a)(1)(v) of Regulation S-K).