ITEM 4.01. CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT
On September 25, 2017 the Board of Directors of On the Move Systems Corp., a
Nevada corporation (the “Company”), approved and ratified the engagement of
Friedman LLP (“FRIEDMAN”) as the Company’s independent registered public
accounting firm for the Company’s fiscal year ended February 28, 2018, effective
immediately, and dismissed MaloneBailey, LLP (“MB”) as the Company’s
independent registered public accounting firm.
MB’s audit report on the Company’s consolidated financial statements as of and for
the fiscal year ended February 28, 2017 did not contain an adverse opinion or a
disclaimer of opinion and was not qualified or modified as to uncertainty, audit
scope or accounting principles, other than an explanatory paragraph regarding the
substantial doubt about our ability to continue as a going concern.
During the fiscal year ended February 28, 2017, and the subsequent interim periods
through September 25, 2017, 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 MB on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which, if not resolved to MB’s
satisfaction, would have caused MB to make reference thereto in their report on the
financial statements for such year, and (ii) no “reportable events” within the
meaning of Item 304(a)(1)(v) of Regulation S- K.
The Company provided MB with a copy of the disclosures it is making in this
Current Report on Form 8-K and requested that MB furnish a letter addressed to the
Securities and Exchange Commission stating whether or not it agrees with the
statements made herein. A copy of MB’s letter dated October 12, 2017, is filed as
Exhibit 16.1 hereto.
During the fiscal year ended February 28, 2017, and the subsequent interim periods
through September 25, 2017, neither the, Company nor anyone acting on its behalf
has consulted with FRIEDMAN regarding (i) the application of accounting principles
to a specific transaction, either completed or proposed, or the type of audit opinion
that might be rendered on the Company’s financial statements or the effectiveness
of internal control over financial reporting, and neither a written report or 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, (ii) any matter that was the subject of a
disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii)
any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.