AUSI Aura Systems Inc (PK)

Item 4.01. Changes in Registrant’s Certifying Accountant.

(a) Dismissal of Registrant’s Certifying Accountant

On April 12, 2022 (the "Dismissal Date"), the audit committee (the “Audit Committee”) of the Company’s board of directors dismissed BF Borgers CPA PC ("Borgers") as the Company's independent registered public accounting firm and informed Borgers of such decision on the same date.

The reports of Borgers on the audited consolidated financial statements of the Company for the fiscal years ended February 28, 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 principles except for an explanatory paragraph in the report regarding substantial doubt about the Company’s ability to continue as a going concern.

As of the date of the dismissal, Borgers did not complete its audit of the Company’s consolidated financial statements for the fiscal year ended February 28, 2022. During the fiscal years ended February 28, 2021 and 2020, as well as during the subsequent interim period preceding the Dismissal Date, there were no (i) “disagreements” (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) with Borgers with respect to any matter relating to accounting principles or practices, financial statement disclosures, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of Brogers, would have caused it to make reference thereto in its reports on the audited consolidated financial statements of the Company for such years; or (ii) “reportable events” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions), except the material weaknesses reported in Part II, Item 9A “Controls and Procedures” in the Company’s Annual Reports on Form 10-K for the years ended February 28, 2021 and February 28, 2020.

The Company has provided Borgers with a copy of this Current Report on Form 8-K in accordance with Item 304(a)(3) of Regulation S-K and requested that Borgers provide the Company with a letter addressed to the SEC stating whether or not it agrees with the above disclosures. A copy of Borgers’ letter to the SEC dated April 15, 2022 is attached hereto as Exhibit 16.1.

(b) Appointment of New Certifying Accountant

On April 12, 2022 (the “Engagement Date”), the Audit Committee approved the selection and engagement of Weinberg and Company as the Company's new independent registered public accounting firm. During the years ended February 28, 2021 and 2020, and the subsequent interim period through the Engagement Date, neither the Company, nor anyone on its behalf, consulted Weinberg and Company regarding any of the matters or events set forth in Items 304(a)(2)(i) or (ii) of Regulation S-K.