UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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Item 4.01 Changes in Registrant’s Certifying Accountant.
On February 16, 2022, the board of directors (the “Board”) of Vision Hydrogen Corporation, a Nevada Corporation, (the “Company”) dismissed Rosenberg Rich Baker Berman, P.A. as the Company’s independent public accounting firm. On February 16, 2022, the Board appointed M&K CPA’s PLLC, an independent registered public accounting firm, to audit the financial statements of the Company for the fiscal year ending December 31, 2021.
Rosenberg Rich Baker Berman, P.A.’s audit reports on the financial statements of the Company as of and for the fiscal years ended December 31, 2019 and 2020 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.
During the years ended December 31, 2019 and 2020, and during the subsequent period preceding the date of dismissal, there were (i) no disagreements with Rosenberg Rich Baker Berman, P.A. on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, and (ii) no reportable events (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).
The Company has requested Rosenberg Rich Baker Berman, P.A. to furnish it with a letter addressed to the U.S. Securities and Exchange Commission stating whether it agrees with the statements made above by the Company. The Company has filed this letter as an exhibit to this Current Report on Form 8-K.
During the years ended December 31, 2019 and 2020 and through the engagement date, the Company has not consulted with M&K CPA’s PLLC regarding either:
| 1. | The application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report was provided to the Company nor oral advice was provided that M&K CPA’s PLLC concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or |
| 2. | Any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K). |
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
| 16.1 | Letter from Rosenberg Rich Baker Berman, P.A., dated February 22, 2022. | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
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SIGNATURE
Pursuant to the requirement of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
| VISION HYDROGEN CORPORATION | ||
| Date: February 22, 2022 | By: | /s/ Matthew Hidalgo |
| Matthew Hidalgo | ||
| Chief Financial Officer | ||
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