World Health Energy Holdings Reports Accountant Change

TL;DR

WHEC changed accountants on 3/6. Filing includes financials.

AI Summary

World Health Energy Holdings, Inc. filed an 8-K on March 11, 2024, reporting a change in its certifying accountant as of March 6, 2024. The filing also includes financial statements and exhibits. The company was formerly known as Advanced Plant Pharmaceuticals Inc. before changing its name on June 22, 1999.

Why It Matters

A change in a company's auditor can sometimes signal underlying issues or a strategic shift, warranting closer examination by investors.

Risk Assessment

Risk Level: low — This filing is a routine disclosure of a change in certifying accountant and does not present immediate financial risks.

Key Players & Entities

• WORLD HEALTH ENERGY HOLDINGS, INC. (company) — Registrant
• March 6, 2024 (date) — Date of earliest event reported
• March 11, 2024 (date) — Date of report
• ADVANCED PLANT PHARMACEUTICALS INC (company) — Former company name
• June 22, 1999 (date) — Date of name change

FAQ

Filing Documents

• form8-k.htm (8-K) — 41KB
• ex16-1.htm (EX-16.1) — 6KB
• 0001493152-24-009547.txt ( ) — 211KB
• when-20240306.xsd (EX-101.SCH) — 3KB
• when-20240306_lab.xml (EX-101.LAB) — 33KB
• when-20240306_pre.xml (EX-101.PRE) — 22KB
• form8-k_htm.xml (XML) — 3KB

From the Filing

UNITED SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of The Securities and Exchange Act of 1934 Date of Report (Date of earliest event reported): March 6, 2024 WORLD HEALTH ENERGY HOLDINGS, INC. (Exact name of registrant as specified in its charter) Delaware 000-30256 59-2762023 (State or other jurisdiction of incorporation) (Commission File Number) (IRS Employer Identification No.) 1825 NW Corporate Blvd. Suite 110 Boca Raton , FL 33431 (Address of principal executive offices, including zip code) (561) 870-0440 (Registrant's telephone number, including area code) Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below): Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)). Securities registered pursuant to Section 12(b) of the Act: Title of each class Trading Symbol(s) Name of each exchange on which registered None N/A N/A Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (240.12b-2 of this chapter). Emerging growth company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. Item 4.01. Changes in Registrant's Certifying Accountant. (a) Dismissal of Independent Registered Public Accounting Firm On March 6, 2024, the Board of Directors (the "Board") of World Health Energy Holdings, Inc. (the "Company") dismissed Brightman Almagor Zohar & Co., Certified Public Accountants, a Firm in the Deloitte Global Network ("Deloitte") as the Company's independent registered public accounting firm (the "Dismissal'). Deloitte had served as the Company's independent registered public accounting firm since 2022. The audit report of Deloitte on the consolidated financial statements of the Company for the fiscal year ended December 31, 2022 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. During the fiscal year ended December 31, 2022, and through the date of this Current Report, there were no (i) disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure that, if not resolved to Deloitte's satisfaction, would have caused Deloitte to make reference to the subject matter of the disagreement in connection with its report and; (ii) "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K. Deloitte did not act as the Company's independent registered public accounting firm during the fiscal year ending December 31, 2021. The Company has provided Deloitte a copy of the disclosures in this Form 8-K and has requested Deloitte to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the Company's statements herein. A copy of such letter, which is dated March 11, 2024, is filed as Exhibit 16.1 to this Form 8-K. (b) Appointment of Independent Registered Public Accounting Firm On March 11, 2024, in connection with the Dismissal, the Board appointed Barzily and Co CPAs ("Barzily"), as the Company's independent registered public accounting firm for the year ending December 31, 2023. During the two most recent fiscal years ended December 31, 2022 and December 31, 2021 and during the subsequent interim period from January 1, 2023 through March 11, 2024, neither the Company nor anyone on its behalf consulted Barzily regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that Barzily concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (ii) any matter that was either the subject of a "disagreement" or a "reportable event", each as defined in Regulation S-K Item 304(a)(1)(iv) and 304(a)(1)(v), respectively. Item 9.01. Financial Statements and Exhibits. (d) Exhibits. Exhibit No. Descrip

View Full Filing

View this 8-K filing on SEC EDGAR