UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM
CURRENT REPORT
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Securities Exchange Act of 1934
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| OTC: QB |
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Item 4.01 Change in Registrant’s Certifying Accountant.
On April 24, 2024, International Land Alliance, Inc. (“the Company”) accepted a notice of disengagement from M&K CPAS, PLLC (“M&K”) its independent registered public accounting firm.
On April 17, 2024, the Board of Directors of International Land Alliance, Inc. approved the engagement of Bush & Associates CPA (“Bush”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ended December 31, 2023, effective immediately.
M&K’s audit report on the Company’s consolidated financial statements as of and for the fiscal year ended December 31, 2022, did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the audit reports for the year ended December 31, 2022, contained an explanatory paragraph disclosing the uncertainty regarding the Company’s ability to continue as a going concern.
During the fiscal years ended December 31, 2022, and the subsequent interim periods through April 24, 2024, there were (i) no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and M&K 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 M&K, would have caused M&K to reference to the subject matter of the disagreements in its reports, and there were no “reportable events” as such term is described in Item 304(a)(1)(v) of Regulation S-K,
The Company provided M&K with a copy of this disclosure before its filing with the Securities and Exchange Commission (“SEC”). The Company requested that M&K provide the Company with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of the letter from M&K is attached hereto as Exhibit 16.1.
The Company and its management team, thank M&K and all its employees for the years of service provided.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
| Exhibit No. | Description | |
| 16.1 | Letter from M&K CPAS, PLLC addressed to the Securities and Exchange Commission, dated April 24, 2024. | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| INTERNATIONAL LAND ALLIANCE, INC. | ||
| Date: May 2, 2024 | By: | /s/ Frank Ingrande |
| Frank Ingrande | ||
| Chief Executive Officer | ||
Exhibit 16.1
May 2, 2024
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by International Land Alliance, Inc. which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of International Land Alliance, Inc., dated April 17, 2024. We agree with the statements concerning our Firm in such Form 8-K. We have no basis to agree or disagree with the statements regarding the other firm.
Very truly yours,
/s/ M&K CPAS, PLLC
Cover |
May 02, 2024 |
|---|---|
| Cover [Abstract] | |
| Document Type | 8-K |
| Amendment Flag | false |
| Document Period End Date | May 02, 2024 |
| Entity File Number | 000-56111 |
| Entity Registrant Name | INTERNATIONAL LAND ALLIANCE, INC. |
| Entity Central Index Key | 0001657214 |
| Entity Tax Identification Number | 46-3752361 |
| Entity Incorporation, State or Country Code | WY |
| Entity Address, Address Line One | 350 10th Av |
| Entity Address, Address Line Two | Suite 1000 |
| Entity Address, City or Town | San Diego |
| Entity Address, State or Province | CA |
| Entity Address, Postal Zip Code | 92101 |
| City Area Code | (877) |
| Local Phone Number | 661-4811 |
| Written Communications | false |
| Soliciting Material | false |
| Pre-commencement Tender Offer | false |
| Pre-commencement Issuer Tender Offer | false |
| Title of 12(b) Security | Common Stock |
| Trading Symbol | ILAL |
| Entity Emerging Growth Company | true |
| Elected Not To Use the Extended Transition Period | true |