Item
4.01 Changes in Registrant’s Certifying Accounting Firm
(a)
Previous independent registered public accounting firm.
On
February 17
th
2015, the Board of Directors of Drug Free Solutions, Inc. (the “Registrant”, “Company”
or “We”) notified PKF O’Conner Davies (“PKF”) that it was dismissing PKF as its independent registered
public accounting firm effective immediately.
The
report of PKF on the financial statements of the Registrant for the fiscal year ended May 31, 2013 and the report on the financial
statements of the Registrant for the fiscal year ended May 31, 2012 of predecessor independent accounting firm M&K CPAS PLLC
(“M&K”) contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles other than an explanatory paragraph as to a going concern.
During
the fiscal years ended May 31, 2013 and 2012 and through February 17, 2015 there have been no;
(i)
disagreements with PKF or M&K 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 PKF or M&K would have caused them to make
reference to the subject matter of the disagreement(s) in their reports on the financial statements for such years; or
(ii)
“reportable events”, as that term is described in Item 304(a)(l)(v) of Regulation S-K.
The
Registrant has provided PKF with a copy of this Form 8-K and has requested that PKF furnish a letter addressed to the United States
Securities and Exchange Commission stating whether or not it agrees with the above statements, and if not, stating the respects
with which is does not agree. A copy of such letter is attached hereto as exhibit 16.1 of this Form 8-K.
(b)
New independent registered public accounting firm.
On
March 15, 2015, The Registrant’s Board of Directors engaged Hartley Moore Accountancy Corporation of Irvine, CA (“HMCPA”)
as its new independent registered public accounting firm effective immediately. In deciding to select HMCPA, the Registrant’s
Board of directors reviewed auditor independence issues and existing commercial relationships with HMCPA and concluded that HMCPA
has no commercial relationship with the Company that would impair its independence for the fiscal year ended May 31, 2014. During
the registrants two most recent fiscal years ended May 31, 2014 and the subsequent interim period through March 15, 2015, the
Registrant did not consult with HMCPA with respect to:
(i)
either: the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit
opinion that might be rendered on the Company’s financial statements, and either a written report was provided to the Company
or oral advice was provided that the new independent registered public accounting firm concluded was an important factor considered
by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or
(ii)
any matter that was either the subject of a disagreement as defined in paragraph 304(a)(l)(iv) of Regulation S-K or a reportable
event as described in paragraph 304(a)(l)(v) of Regulation S-K.
Item
9.01
The
following exhibits are filed with this report:
*
Incorporated by reference to the Company’s Current Form on 8-KA, filed with the Securities
Commission on March 19, 2015
.