UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
____________________________________________________________
FORM
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
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Item 4.01 Changes in Registrant’s Certifying Accountant
(a) | Dismissal of Previous Independent Registered Public Accounting Firm |
On May 5, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of Alzamend Neuro, Inc. (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company's independent registered public accounting firm, effective immediately. The dismissal was not related to any disagreements with Baker Tilly on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.
Baker Tilly’s reports on the consolidated financial statements of the Company as of and for the fiscal years ended April 30, 2023 and 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 such report for the fiscal year ended April 30, 2023 included an explanatory paragraph relating to substantial doubt about the Company’s ability to continue as a going concern. The Company disclosed for the fiscal years ended April 30, 2023 and 2022, that its internal control over financial reporting was not effective due to a material weakness in its internal controls.
During the fiscal years ended April 30, 2023 and 2022, as well as the subsequent interim periods through the date of dismissal, there were (i) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) between the Company and Baker Tilly on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Baker Tilly’s satisfaction, would have caused Baker Tilly to make reference thereto in their reports on the financial statements for such years, and (ii) no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company provided Baker Tilly with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that Baker Tilly furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made herein and, if not, stating the respects in which it does not agree. A copy of such letter provided by Baker Tilly, dated May 9, 2024, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) | Appointment of New Independent Registered Public Accounting Firm |
On May 5, 2024, the Audit Committee approved the engagement of Haskell & White LLP (“H&W”) as the Company’s independent registered public accounting firm for the fiscal year ended April 30, 2024, effective immediately. During the Company’s two most recent fiscal years ended April 30, 2023 and 2022, as well as the subsequent interim periods through the engagement of H&W, neither the Company nor anyone acting on its behalf consulted with H&W regarding any of the matters described in Items 304(a)(2)(i) and (ii) of Regulation S-K.
Item 9.01 | Financial Statements and Exhibits. |
(d) | Exhibits: |
Exhibit No. | Description | |
16.1 | Letter from Baker Tilly US, LLP dated May 9, 2024. | |
101 | Pursuant to Rule 406 of Regulation S-T, the cover page is formatted in Inline XBRL (Inline eXtensible Business Reporting Language). | |
104 | Cover Page Interactive Data File (embedded within the Inline XBRL document and included in Exhibit 101). |
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SIGNATURE
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.
ALZAMEND NEURO, INC. | ||
Dated: May 9, 2024 | /s/ David J. Katzoff | |
David J. Katzoff | ||
Chief Financial Officer |
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