UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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Item 4.01. Change in Registrant’s Certifying Accountant.
(a) Dismissal of Former Independent Registered Public Accounting Firm
On October 18, 2023, the Board of Directors of Medicale Corp. (the “Company”) was informed that Gries & Associates, LLC (“Gries & Associates”) had sold its business to GreenGrowth CPAs (“GreenGrowth”) and subsequently approved the dismissal of Gries & Associates, LLC (“Gries & Associates”) as the Company’s independent registered public accounting firm, effective immediately.
Gries & Associates’s reports on the Company’s financial statements as of June 30, 2023 contained no adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except to indicate that there was substantial doubt about the Company’s ability to continue as a going concern.
In connection with the audits of the Company's consolidated financial statements in the interim period through June 30, 2023, there were no disagreements with Gries & Associates on any matters of accounting principles or practices, financial statement disclosure or auditing scope and procedures which, if not resolved to the satisfaction of Gries & Associates, would have caused Gries & Associates to make reference to the matter in their report. There were no reportable events (as that term is described in Item 304(a)(1)(v) of Regulation S-K) in the subsequent interim period through June 30, 2023.
In accordance with Item 304(a)(3) of Regulation S-K, on October 18, 2023, the Company provided Gries & Associates with a copy of the foregoing disclosures and requested that Gries & Associates provide a letter addressed to the SEC stating whether it agrees with such disclosures. A copy of Gries & Associates’s letter dated October 23, 2023 is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) Appointment of New Independent Registered Public Accounting Firm
On October 23, 2023, the Board of Directors of the Company approved the appointment of GreenGrowth as the Company’s new independent registered public accounting firm for the fiscal year ending September 30, 2023. During the Company’s interim period through June 30, 2023, neither the Company nor anyone acting on its behalf consulted with Gries & Associates with respect to 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 on the consolidated financial statements of the Company, and no written report or oral advice was provided by Gries & Associates to the Company that Gries & Associates concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue, or (ii) any matter that was the subject of either a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits
| Exhibit No. | Description | |
| 16.1 | Letter from Gries & Associates, LLC, dated October 23, 2023 | |
| 104 | Cover Page Interactive Data File (the cover page XBRL tags are embedded within the inline XBRL document) |
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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.
| Medicale Corp. | |||
| Date: December 8, 2023 | By: | /s/ Chen Zu De | |
| Name: | Chen Zu De | ||
| Title: | Chief Executive Officer Chief Financial Officer |
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