DarkPulse Changes Independent Auditor

TL;DR

DarkPulse swapped accountants, bringing in Weaver and Associates.

AI Summary

DarkPulse, Inc. announced on June 26, 2024, a change in its certifying accountant. The company has dismissed its previous independent registered public accounting firm, M&P Certified Public Accountants, PLLC, and has appointed Weaver and Associates, CPAs, P.C. as its new principal accountant.

Why It Matters

A change in auditors can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting, which may be of interest to investors.

Risk Assessment

Risk Level: low — This filing reports a routine administrative change in the company's accounting firm, which typically carries low inherent risk.

Key Players & Entities

• DarkPulse, Inc. (company) — Registrant
• M&P Certified Public Accountants, PLLC (company) — Former Certifying Accountant
• Weaver and Associates, CPAs, P.C. (company) — New Certifying Accountant
• June 26, 2024 (date) — Date of earliest event reported

FAQ

Filing Documents

• darkpulse_8k.htm (8-K) — 28KB
• 0001683168-24-004608.txt ( ) — 191KB
• dpls-20240626.xsd (EX-101.SCH) — 3KB
• dpls-20240626_lab.xml (EX-101.LAB) — 33KB
• dpls-20240626_pre.xml (EX-101.PRE) — 22KB
• darkpulse_8k_htm.xml (XML) — 3KB

01

Item 4.01 Changes in Registrant's Certifying Accountant. Dismissal of Independent Registered Public Accounting Firm On June 26, 2024 (the " Effective Date "), DarkPulse, Inc., a Delaware corporation (the " Company "), dismissed Fruci & Associates II, PLLC (" Fruci ") as the Company's independent registered public accounting firm. The dismissal was approved by the Company's board of directors. None of the reports of Fruci on the Company's financial statements contained an adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope or accounting principles. There were no disagreements between the Company and Fruci for the most recent fiscal year ended December 31, 2023 and any subsequent interim period through the Effective Date on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Fruci, would have caused them to make reference to the subject matter of the disagreement in connection with its report. Further, Fruci has not advised the Company that: 1) information has come to the attention of Fruci which made it unwilling to rely upon management's representations, or made it unwilling to be associated with the financial statements prepared by management; or 2) the scope of the audit should be expanded significantly, or information has come to the attention of Fruci that they have concluded will, or if further investigated, might materially impact the fairness or reliability of a previously issued audit report or the underlying financial statements, or the financial statements issued or to be issued covering the fiscal year ended December 31, 2023. In accordance with Item 304(a)(3) of Regulation S-K under the Securities Exchange Act of 1934, as amended, the Company provided Fruci with a copy of the statements set forth in this

01 prior to the filing of this Current Report on Form 8-K (the " Form 8-K ") and requested that Fruci furnish

Item 4.01 prior to the filing of this Current Report on Form 8-K (the " Form 8-K ") and requested that Fruci furnish a letter addressed to the SEC stating whether or not it agrees with the statements made herein and, if not, stating the respects in which it does not agree. Fruci has not provided its letter as of the time of the filing of the Form 8-K. Accordingly, the Company has requested that Fruci provide its letter as promptly as possible so that the Company can file the letter with the SEC within ten business days after the date of filing of this Form 8-K. The Company will file such letter by an amendment of this Form 8-K within two business days of receipt. Appointment of Independent Registered Public Accounting Firm On June 26, 2024, the Company engaged Boladale Lawal & Co. (" BLC ") to serve as the Company's independent registered public accounting firm for the year ending December 31, 2023. During the past two fiscal years ended December 31, 2023 and 2022, and from December 31, 2023 to June 26, 2024, the Company did not consult with BLC regarding the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company's financial statements. The decision to engage BLC was approved by the Company's board of directors on June 27, 2024. 2

SIGNATURES

SIGNATURES Pursuant to the requirements of the Securities Exchange Act 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. DarkPulse, Inc. Date: July 2, 2024 By: /s/ Dennis O'Leary Dennis O'Leary, Chief Executive Officer 3

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View this 8-K filing on SEC EDGAR