Scientific Energy, Inc. Changes Independent Auditor

TL;DR

SCGY changed auditors, new firm TBD.

AI Summary

Scientific Energy, Inc. announced on January 13, 2025, a change in its certifying accountant. The company has dismissed its former independent registered public accounting firm, and has appointed a new firm, though the name of the new firm is not disclosed in this filing.

Why It Matters

A change in auditors can sometimes signal underlying issues with financial reporting or internal controls, or it could simply be a routine decision by the company.

Risk Assessment

Risk Level: medium — Changes in auditors can sometimes precede or coincide with financial irregularities or restatements, warranting closer scrutiny.

Key Players & Entities

• SCIENTIFIC ENERGY, INC. (company) — Registrant
• January 13, 2025 (date) — Date of earliest event reported
• 0001276531-25-000002 (filing_id) — Accession Number

FAQ

Filing Documents

• scgy8k20250113.htm (8-K) — 18KB
• ex16.1.htm (EX-16) — 2KB
• 0001276531-25-000002.txt ( ) — 21KB

01 Changes in Registrant ' s Certifying Accountant

Item 4.01 Changes in Registrant ' s Certifying Accountant. (a) Resignation of independent registered public accounting firm On January 13, 2025, Centurion ZD CPA & Co. ("Centurion ZD"), the independent registered public accounting firm for Scientific Energy, Inc. (the "Company"), resigned from its role as the Company's independent registered public accounting firm in connection with its intention to withdraw from registration with Public Company Accounting Oversight Board ("PCAOB"). The Board of Directors of the Company (the "Board") did not participate in Centurion ZD's decision to resign. The reports of Centurion ZD on the Company's financial statements as of and for the two most recent fiscal years ended December 31, 2023 and December 31, 2022, did not contain an adverse opinion or a disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting principles. During the Company's two most recent fiscal years ended December 31, 2023 and December 31, 2022, and the subsequent interim period through Centurion ZD's resignation, there were no "disagreements" (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions under the Securities Exchange Act of 1934, as amended (the "Exchange Act")) between the Company and Centurion ZD 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 Centurion ZD, would have caused Centurion ZD to make reference to the subject matter of the disagreements in connection with its reports on financial statements of the Company for such years. During this same period, there were no "reportable events" (within the meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions under the Exchange Act). The Company has provided Centurion ZD with a copy of the foregoing disclosures under Item 4.01 on Form 8-K prior to filing

01 Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits. (d) Exhibits Exhibit No. Description 16.1 Letter dated January 13, 2025 from Centurion ZD addressed to the U.S. Securities and Exchange Commission confirming the disclosure contained in Item 4.01 of this report on Form 8-K.

SIGNATURES

SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. SCIENTIFIC ENERGY, INC. By: /s/ Stanley Chan Stanley Chan Chief Executive Officer January 13, 2025

View Full Filing

View this 8-K filing on SEC EDGAR