ITEM
4.01. Changes in Registrant’s Certifying Accountant
On
December 12, 2017, the Board of Directors of International Western Petroleum, Inc. (“Company”), dismissed Anton &
Chia, LLP as the independent registered public accounting firm to the Company. The Company re-engaged GBH CPAs, which had been
the independent public accounting firm to the Company for the fiscal years ending February 28, 2015 and February 29, 2016.
Termination
of Anton & Chia, LLP
The
reports of Anton & Chia, LLP (“Anton”) on the Company’s balance sheets as of February 28, 2017 and the related
statements of operations, changes in stockholders’ equity and cash flows for the year then ended, did not contain an adverse
opinion or disclaimer of opinion, except that the reports stated that there is substantial doubt about the Company’s ability
to continue as a going concern.
During
the Company’s most recent fiscal year, and the period subsequently through December 12, 2017, there were no disagreements
between the Company and Anton 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 Anton, would have caused it to make a reference
to the subject matter of the disagreements in connection with their review on the Company’s financial statements for such
periods. There were no reportable events (as described under Item 304(a)(1)(v) of Regulation S-K) during the Company’s most
recent fiscal year and subsequently through December 12, 2017.
The
Company has provided Anton with a copy of this disclosure and requested that Anton furnish the Company with a letter addressed
to the Securities and Exchange Commission stating whether it agrees or disagrees with the statements by the Company in this Current
Report on Form 8-K.
A
copy of the letter from Anton is attached hereto as Exhibit 16.1
Engagement
of GBH CPAs, PC
On
December 12, 2017, the Company engaged GBH CPAs, PC (“GBH”), as its new independent registered public accounting firm.
The engagement of GBH was approved by the Company’s Board of Directors on December 12, 2017.
During
the Company’s most recent fiscal year ended February 28, 2017 and through December 12, 2017, neither the Company nor anyone
acting on its behalf consulted with GBH regarding either (i) the application of accounting principles to a specific transaction,
either completed or proposed; or the type of audit opinion that might be rendered on the Company’s financial statements,
and no written report was provided to the Company or oral advice was provided that GBH 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
the subject of either a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described
in Item 304(a)(1)(v) of Regulation S-K).
GBH
has been the independent registered public accounting firm for the Company auditing the balance sheet of the Company as of February
29, 2016, and the related statements of operations, changes in stockholders’ equity, and cash flows for the year ended February
29, 2016.
