ITEM 4.01 CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT.
Former Independent Registered Public Accounting Firm
On January 27, 2022, Chen & Fan Accountancy
Corporation (“Chen & Fan”) resigned as the independent accounting firm of Aerkomm Inc. (the “Company”), effective
as of January 27, 2022.
The audit
reports of Chen & Fan on the Company’s financial statements as of and for the fiscal years ended December 31, 2020 and 2019
contained no adverse opinion or 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, 2020 and 2019, and for the subsequent interim period through September
30, 2021, the Company had no “disagreements” (as described in Item 304(a)(1)(iv) of Regulation S-K) with Chen & Fan 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 Chen & Fan, would have caused it to make reference in connection with its opinion to the subject
matter of the disagreements.
During the Company’s two most recent fiscal
years ended December 31, 2020 and 2019, and for the subsequent interim period through September
30, 2021, there was no “reportable event,” as that term is defined in Item 304(a)(1)(v) of Regulation S-K and the instructions
related thereto.
In accordance with Item 304(a)(3) of Regulation
S-K, the Company furnished Chen & Fan with a copy of this Current Report on Form 8-K
on January 31, 2022, providing Chen & Fan with the opportunity to furnish the Company
with a letter addressed to the Securities and Exchange Commission (the “SEC”) stating whether it agrees with the statements
made by the Company herein in response to Item 304(a) of Regulation S-K and if not, stating the respects in which it does not agree. Attached
as Exhibit 16.1 is a copy of Chen & Fan’s letter addressed to the SEC relating
to the statements made by the Company in this report.
New Independent Registered Public Accounting
Firm
On January 27, 2022, the Audit Committee and the
Board of Directors of the Company appointed Friedman LLP (“Friedman”) as its new independent registered public accounting
firm to audit and review the Company’s financial statements, effective January 27, 2022.
During the Company’s two most recent fiscal
years ended December 31, 2020 and 2019, and for the subsequent interim period through the date hereof prior to the engagement of Friedman,
neither the Company nor anyone on its behalf consulted Friedman regarding (i) the application of accounting principles to a specified
transaction, either completed or proposed; or on the type of audit opinion that might be rendered on the consolidated financial statements
of the Company, and neither a written report nor oral advice was provided to the Company that Friedman 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 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.