FGCO Financial Gravity Companies Inc (PK)

Item 4.01.       Changes in Registrant’s Certifying Accountant

In a letter dated February 25, 2022, Financial Gravity Companies, Inc. (the “Company”) received formal notice from its independent registered public accounting firm, Weaver and Tidwell, L.L.P. (“Weaver”), that Weaver would be resigning as Company’s certifying accountant.

As per Weaver’s email transmitting the letter of resignation, the resignation was a business decision made by Weaver and not as a result of any disagreements with management.

Weaver’s audit reports for the year ended September 30, 2020 or 2021, did not contain an adverse opinion or a disclaimer of opinion, nor was any such report qualified or modified as to uncertainty, audit scope or accounting principles, except that the reports included an Emphasis of Matter regarding the Company’s ability to continue as a going concern.

In addition, during the years ended September 30, 2020 and 2021, and through February 25, 2022 (the date of resignation), there were (i) no disagreements between the Company and Weaver on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which disagreement, if not resolved to Weaver’s satisfaction, would have caused Weaver to make reference to the subject matter of the disagreement in connection with its report for such years, and (ii) no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K for such years and subsequent interim periods through December 31, 2021.

The Company has provided Weaver with a copy of the disclosure set forth in this report and requested that Weaver furnish the Company with a letter addressed to the Securities and Exchange Commission “SEC” stating whether it agrees with the statements made herein and, if not, stating the respects in which it does not agree, as required by SEC rules. A copy of Weaver’s letter to the SEC, dated March 4, 2022, is attached as Exhibit 16.1 to this report.