ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Previous independent registered public accounting firm
(a)
On May 30, 2017, APT Systems, Inc. (the Registrant or the Company) notified RBSM LLP (RBSM ) that it was formally dismissed as the Registrants independent registered public accounting firm. The decision to secure a replacement for RBSM as the Companys independent registered public accounting firm was approved by the Companys Audit Committee on May 25, 2017. The reports of RBSM on the Companys financial statements for the years ended January 31, 2017 and 2016 did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle, except for an explanatory paragraph as to the Registrants ability to continue as a going concern.
(b)
During the prior years ended January 31, 2017 and 2016 and through May 30, 2017, the Company has not had any disagreements with RBSM on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to RBSMs satisfaction, would have caused them to make reference thereto in their reports on the Companys financial statements for such periods.
During the years ended January 31, 2017; and 2016, and through May 26, 2017, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided RBSM with a copy of this disclosure set forth under this Item 4.01 and was requested to furnish a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the above statements.
New independent registered public accounting firm
On May 30, 2017 (the Engagement Date), the Company engaged Malone Bailey LLP (MB ) as its independent registered public accounting firm for the Companys fiscal year ended January 31, 2018. The decision to engage MB as the Companys independent registered public accounting firm was deemed appropriate and was also approved by the Companys Audit Committee.
During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with MB regarding either:
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the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Companys financial statements, and neither a written report was provided to the Company nor oral advice was provided that MB concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or
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any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).
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