ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(A) DISMISSAL OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM.
On December 20, 2016, Snoogoo, Corp. (the "Company") learned Seale and Beers,
CPAs ("SB"), the Company's independent registered public accounting firm, was
acquired by AMC Auditing, LLC ("AMC"). The Audit Committee of the Company's
Board of Directors concluded the Company will accept AMC as the Company's
independent registered public accounting firm. The Board of Directors ratified
the auditor change.
The audit reports of SB on the consolidated financial statements of the Company
for each of the two most recent fiscal years ended December 31, 2015 and
December 31, 2014 did not contain an adverse opinion or a disclaimer of opinion
and were not qualified or modified as to uncertainty, audit scope or accounting
principles.
During the Company's two most recent fiscal years ended December 31, 2015 and
December 31, 2014 and during the subsequent interim period from March 31, 2016
through December 31, 2016, (i) there were no disagreements with SB on any matter
of accounting principles or practices, financial statement disclosure or
auditing scope or procedures that, if not resolved to SB's satisfaction, would
have caused SB to make reference to the subject matter of the disagreement in
connection with its reports and (ii) there were no "reportable events" as
defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided SB with a copy of the disclosures in this report prior to
filing with the Securities and Exchange Commission (the "SEC"). A copy of SB's
letter dated January 5, 2017 to the SEC, stating whether it agrees with the
statements made in this report, is filed as Exhibit 16.1 to this report.
(B) ENGAGEMENT OF NEW INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM.
On December 20, 2016, the Audit Committee engaged AMC Auditing, LLC as the
Company's independent registered public accounting firm for the year ending
December 31, 2017.
During the two most recent fiscal years ended December 31, 2015 and December 31,
2014 and during the subsequent interim period from March 31, 2016 through
December 31, 2016, neither the Company nor anyone on its behalf consulted AMC
regarding either (i) 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 neither a written
report nor oral advice was provided to the Company that AMC concluded was an
important factor considered by the Company in reaching a decision as to any
accounting, auditing or financial reporting issue, or (ii) any matter that was
either the subject of a "disagreement" or a "reportable event", each as defined
in Regulation S-K Item 304(a)(1)(v), respectively.