(1) Previous Independent Auditors
:
a.
On June 28, 2022, the Board of Directors dismissed
BF Borgers CPA PC (“BF”) as the Company’s independent accountants.
b.
BF’s report on the financial
statements for the years ended December 31, 2021 and 2020, contained no adverse opinion or disclaimer of opinion and was not
qualified or modified as to audit scope or accounting.
c.
The Audit Committee of our Board of Directors
participated in and approved the decision to change independent accountants. Through the period covered by the financial review of financialstatements of the quarterly period ending March 31, 2022, there have been no disagreements with BF on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction
of BF, would have caused them to make reference thereto in their report on the financial statements. Through the interim period
June 28, 2022 (the date of dismissal of the former accountant), there have been no disagreements with BF on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction
of BF would have caused them to make reference thereto in their report on the financial statements.
d.
We have authorized BF to respond fully to the inquiries of the successor accountant.
e.
During the interim period through June 28, 2022,
there have been no reportable events with us as set forth in Item 304(a)(1)(iv) of Regulation S-K.
f.
The Company provided a copy of the foregoing
disclosures to BF prior to the date of the filing of this Report and requested that BF furnish a letter addressed to the Securities &
Exchange Commission stating whether or not it agrees with the statements in this Report. A copy of such letter is filed as Exhibit
16.1 to this Form 8-K.
(2) New Independent Accountants:
a.
On June 29, 2022, the Company engaged D. Brooks
& Associates CPAs as its new registered independent public accountant. During the years ended December 31, 2021, and 2022, and
prior to June 29, 2022 (the date of the new engagement), we did not consult with D. Brooks & Associates CPAs regarding (i) the
application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on the
Company’s financial statements by D. Brooks & Associates CPAs in either case where written or oral advice provided
by D. Brooks & Associates CPAs would be an important factor considered by us in reaching a decision as to any accounting,
auditing or financial reporting issues or (iii) any other matter that was the subject of a disagreement between us and our former
auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).
Item 9.01.
Financial Statements and Exhibits.
(d) Exhibits
Exhibit No.
Description
16.0
Letter of BF BORGERS CPA PC (filed herewith)
104
Cover Page Interactive Data File (embedded within the Inline XBRL document).
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SIGNATURES
Pursuant to the requirements of the Securities
Exchange Act 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
Dated: July 1, 2022
MOBIQUITY TECHNOLOGIES, INC.
By:
/s/ Dean L. Julia
Dean L. Julia, Chief Executive Officer
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