Item
4.01 Changes in Registrant’s Certifying Accountant.
On
August 19, 2020, the Board of Directors (the “Board”) of Verus International, Inc. (the “Company”) approved
the appointment of RBSM, LLP (“RBSM”) as the Company’s independent registered public account firm to audit its
consolidated financial statements for the fiscal year ending October 31, 2020, with such appointment effective as of August 19,
2020. RBSM replaces Assurance Dimensions, Inc. (“Assurance Dimensions”) who resigned as the Company’s independent
registered public accounting firm effective as of August 19, 2020.
Assurance
Dimensions reported on the Company’s consolidated financial statements for the fiscal years ended October 31, 2019 and October
31, 2018 (collectively, the “Assurance Dimensions Reports”) and such Assurance Dimensions Reports did not contain
an adverse opinion or disclaimer of opinion, nor were the Assurance Dimensions Reports qualified or modified as to uncertainty,
audit scope, or accounting principles, except as modified by the going concern explanatory paragraph.
During
the fiscal year ended October 31, 2018, the fiscal year ended October 31, 2019 and the subsequent interim period from November
1, 2019 through August 19, 2020, there were no disagreements with Assurance Dimensions on any matters of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction
of Assurance Dimensions, would have caused Assurance Dimensions to make reference to the subject matter of the disagreement in
connection with the Assurance Dimensions Reports.
Further,
during the Company’s fiscal year ended October 31, 2018, the fiscal year ended October 31, 2019, and the subsequent interim
period from November 1, 2019 through August 19, 2020, there were no reportable events (as described under Item 304(a)(1)(v)(A)-(D)
of Regulation S-K).
The
Company has provided a copy of the foregoing disclosures to Assurance Dimensions and requested Assurance Dimensions to provide
the Company with a letter indicating whether or not Assurance Dimensions agrees with such disclosures. A copy of the letter, dated
August 19, 2020 is attached hereto as Exhibit 16.1.
During
the fiscal year ended October 31, 2018, the fiscal year ended October 31, 2019, and the subsequent interim period from November
1, 2019 through August 19, 2020, the Company did not consult with RBSM regarding any of the matters set forth in Item 304(a)(2)(i)
or (ii) of Regulation S-K.
