(a) Dismissal of Independent Registered Public Accounting Firm
On June 11, 2018, Kenne Ruan, CPA, P.C. (“Ruan”) was dismissed as the independent registered public accounting firm of I-ON Communications Corp. (f/k/a
Evans Brewing Company Inc.) (the “Company”). The Company’s Board of Directors approved the dismissal of Ruan.
Ruan’s reports on the Company’s financial statements for the years ended December 31, 2017 and 2016, respectively, did not contain any adverse opinion
or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.
During the years ended December 31, 2017 and 2016, and through June 11, 2018, there were no disagreements with Ruan 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 Ruan, would have caused it to make reference thereto in connection with its reports on the
financial statements for such years. During the years ended December 31, 2017 and 2016, and through June 11, 2018, there were no matters that were 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.
The Company provided Ruan with a copy of the foregoing disclosures and requested Ruan to furnish the Company with a letter addressed to the Securities
and Exchange Commission stating whether or not Ruan agrees with the disclosures. A copy of Ruan’s letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) New Independent Registered Public Accounting Firm
On June 12, 2018, the Company’s Board of Directors, acting in the capacity of an audit committee, engaged Benjamin & Young (“B&Y”) as the
Company’s new independent registered public accounting firm to act as the principal accountant to audit the Company’s financial statements. During the Company’s fiscal years ended December 31, 2017 and 2016, and through June 12, 2018, neither
the Company, nor anyone acting on its behalf, consulted with B&Y regarding the application of accounting principles to a specific completed or proposed transaction or the type of audit opinion that might be rendered on the Company’s
financial statements, and no written report or oral advice was provided that B&Y concluded was an important factor considered by the Company in reaching a decision as to any such accounting, auditing or financial reporting issue
.