Item 4.01 |
Changes in Registrant’s Certifying Accountant.
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a) Dismissal of Independent
Registered Public Accounting Firm.
Based on information provided by Friedman LLP (“Friedman”), the independent
registered public accounting firm of Aimfinity Investment Corp. I
(the “Company”), effective
September 1, 2022, Friedman combined with Marcum LLP
(“Marcum”) and continued to operate
as an independent registered public accounting firm. Friedman
continued to serve as the Company’s independent registered public
accounting firm through October 5, 2022. On October 5,
2022, the Audit Committee of the Board of Directors of the Company
dismissed Friedman and engaged Marcum to serve as the independent
registered public accounting firm of the Company for the year
ending December 31, 2022, effective immediately. The services
previously provided by Friedman will now be provided by Marcum.
Friedman’s reports on the Company’s financial statements from
July 26, 2021 (inception) through December 31, 2021 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, except that the audit report on the
financial statements of the Company from July 26, 2021
(inception) through December 31, 2021 contained an uncertainty
about the Company’s ability to continue as a going concern.
During the period from July 26, 2021 (inception) through
December 31, 2021 and the subsequent interim period through
October 5, 2022, there were no disagreements with Friedman 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 Friedman,
would have caused Friedman to make reference to the subject matter
of the disagreements in connection with its reports on the
Company’s financial statements for such periods. Also during this
time, there were no “reportable events,” as defined in Item
304(a)(1)(v) of Regulation S-K.
The Company provided Friedman with a copy of the above disclosures
and requested that Friedman furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether
or not it agrees with the statements made above. A copy of
Friedman’s letter dated October 7, 2022 is attached as Exhibit
16.1 to this Current Report on Form 8-K.
(b) Appointment of New Independent
Registered Public Accounting Firm.
On October 5, 2022, the Company engaged Marcum as the
Company’s independent registered public accounting firm for the
fiscal year ending December 31, 2022, effective immediately.
During the three months ended March 31, 2022, the three months
ended June 30, 2022, and the interim period through
October 5, 2022, neither the Company nor anyone on its behalf
consulted with Marcum regarding (i) 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 Company’s financial statements, and neither a
written report nor oral advice was provided to the Company that
Marcum 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,” as defined in Item 304(a)(1)(iv) of
Regulation S-K, or a
“reportable event,” as defined in Item 304(a)(1)(v) of Regulation
S-K.
Item 9.01. |
Financial Statements and Exhibits.
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