Home Accountant JAGUAR HEALTH, INC. : Changes made to the holder’s certifying accountant, financial statements and supporting documents (form 8-K)

JAGUAR HEALTH, INC. : Changes made to the holder’s certifying accountant, financial statements and supporting documents (form 8-K)

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Item 4.01 Changes in the holder’s certifying accountant.

Resignation of the registered independent accounting firm of the company

At November 17, 2021, Mayer Hoffman McCann PC. (“MHM”) notified Jaguar Health, Inc. (the “Company”) of its decision to resign as an independent registered public accounting firm of the Company as of (i) the date on which the Company has engaged a new independent registered public accounting firm or (ii)
December 17, 2021.

MHM’s reports on the consolidated financial statements of the Company for the years ended December 31, 2020 and 2019 contained an explanatory paragraph regarding the Company’s ability to continue as a going concern and did not contain any adverse opinion or opinion disclaimer and were not qualified or amended as to the uncertainty, scope of the audit or principles accountants. During the closed financial years December 31, 2020 and 2019, and in the following interim period up to
November 17, 2021, there was no disagreement with MHM on matters of accounting principles or practices, financial statement disclosure or audit scope and procedure.

During the two closed financial years December 31, 2020 and 2019 and the subsequent interim period up to 22 November 2021, there were no events to report (as this term is described in Article 304 (a) (1) (v) of the SK Regulation), except for the material weaknesses disclosed in Article 4. Company Quarterly Report Controls and Procedures on Form 10-Q for the Fiscal Quarter Ended September 30, 2021“and” Article 9A. Controls and procedures ”of the annual report of the company on form 10-K for the years ended December 31, 2020 and 2019.

The Company has provided a copy of the above disclosures to MHM and has requested MHM to provide it with a letter addressed to Security and Trade Commission indicating whether MHM agrees with the above statements. A copy of the letter from MHM, dated 23 November 2021 is filed as Exhibit 16.1 of this Form 8-K.

Appointment of the new registered independent public accounting firm of the company

At 22 November 2021, the Company, with the approval of the Audit Committee of the Board of Directors of the Company (the “Audit Committee”), appointed RBSM LLP
(“RBSM”) as a new registered public accounting firm independent of the Company and the resignation of MHM as an independent registered public accounting firm of the Company has become effective. MHM has informed the Company that it will cooperate and assist in an orderly transition of audit firms, including by providing comfort letters, consents and other documents reasonably requested by the Company and accepted by MHM in accordance with the new letters. mission and fully responding to any request for information. of the successor auditor.

During the last two fiscal years and the subsequent interim period until 22 November 2021, the Company did not consult RBSM regarding (a) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that could be rendered on the consolidated financial statements of the Company , and neither a written report has been provided to the Company nor any verbal notice has been provided that RBSM has concluded that this is an important factor taken into account by the Company in making a decision regarding the issue of accounting, auditing or financial reporting; or (b) any matter which has been the subject of disagreement (as defined in Section 304 (a) (1) (iv) of Regulation SK and the related instructions in Section 304 of Regulation SK) , or a reportable event (as defined in Article 304 (a) (1) (v) of the SK Regulation).

Item 9.01 Financial statements and supporting documents.


(d) Exhibit



Exhibit No.                                  Description
   16.1         Letter from Mayer Hoffman McCann P.C., dated November 23, 2021.

    104       Cover Page Interactive Data File (embedded with the inline XBRL document)




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