Current Report Filing (8-k)
22 October 2022 - 07:31AM
Edgar (US Regulatory)
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2022-10-21
2022-10-21
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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date
of Report (Date of earliest event reported): October 21, 2022
ABVC
BIOPHARMA, INC.
(Exact
name of registrant as specified in its charter)
Nevada |
|
333-91436 |
|
26-0014658 |
(State or other jurisdiction
of incorporation) |
|
(Commission File Number) |
|
(IRS Employer
Identification No.) |
44370
Old Warm Springs Blvd.
Fremont,
CA |
|
94538 |
(Address of principal executive
offices) |
|
(Zip Code) |
Registrant’s
telephone number including area code: (510) 668-0881
(Former
name or former address, if changed since last report)
Check
the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under
any of the following provisions:
|
☐ |
Written communications
pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |
|
☐ |
Soliciting material pursuant to Rule 14a-12 under the
Exchange Act (17 CFR 240.14a-12) |
|
☐ |
Pre-commencement communications pursuant to Rule 14d-2(b)
under the Exchange Act (17 CFR 240.14d-2(b)) |
|
☐ |
Pre-commencement communications pursuant to Rule 13e-4(c)
under the Exchange Act (17 CFR 240.13e-4(c)) |
Securities
registered pursuant to Section 12(b) of the Act:
Title
of Each Class |
|
Trading
Symbol |
|
Name
of each exchange on which registered |
Common Stock, par value
$0.001 per share |
|
ABVC |
|
The Nasdaq Stock Market
LLC |
Indicate
by check mark whether the registrant is an emerging growth company as defined in as defined in Rule 405 of the Securities Act of 1933
(§ 230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§ 240.12b-2 of this chapter).
Emerging
growth company ☐
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Section
4 - Matters Related to Accountants and Financial Statements
Item
4.01 Changes in Registrant’s Certifying Accountant
Effective
as of October 18, 2022, the Audit Committee of the Board of Directors of ABVC BioPharma, Inc. (the “Company”) and the Company’s
Board of Directors approved the engagement of WWC P.C. CPA (“WWC”) to serve as the Company’s independent registered
public accounting firm for the fiscal year ending December 31, 2022.
During
the two fiscal years ended December 31, 2021 and the subsequent interim period through October 17, 2022, neither the Company nor anyone
acting on its behalf has consulted with WWC with respect to (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 us by WWC that was an important factor considered by us in reaching a decision as to
any accounting, auditing or financial reporting issue, or (ii) any other matter that was the subject of a disagreement as defined in
Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K or a reportable event as described in
Item 304(a)(1)(v) of Regulation S-K.
On October 18, 2022, the
Audit Committee accepted and approved the resignation of the Company’s auditor, KCCW Accountancy Corp. (“Former
Auditor”) as the Company’s independent registered public accounting firm.
The
reports of the Former Auditor on the Company’s consolidated financial statements as of and for the fiscal years ended December
31, 2021 and 2020 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty,
audit scope or accounting principle.
During
fiscal years ended December 31, 2021 and 2020, and the subsequent interim period through October 17, 2022, there were no disagreements
as described under Item 304(a)(1)(iv) of Regulation S-K with Former Auditor on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Former Auditor’s satisfaction, would
have caused Former Auditor to make reference to the subject matter thereof in connection with its reports on the financial statements
of the Company for such years. In addition, during the fiscal years ended December 31, 2021 and 2020, and the subsequent interim period
through October 17, 2022, there were no reportable events as described under Item 304(a)(1)(v) of Regulation S-K.
The
Company has provided Former Auditor with a copy of this Current Report on Form 8-K and requested that Former Auditor furnish it with
a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of Former
Auditor’s letter, dated October 21, 2022, is attached hereto as Exhibit 16.1.
Item
9.01. Exhibits.
(d)
Exhibits
SIGNATURE
Pursuant
to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
|
ABVC BioPharma, Inc. |
|
|
|
October 21, 2022 |
By: |
/s/ Howard Doong |
|
|
Howard Doong |
|
|
Chief Executive Officer |
2
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