Item 4.01 Changes in Registrant's Certifying Accountant.
(a) The Audit Committee (the "Committee") of the Board of Directors ofAinos, Inc. , aTexas corporation (the "Company") recently conducted a competitive selection process to determine the Company's independent registered public accounting firm for the fiscal year endingDecember 31, 2023 . The Committee invited several PCAOB registered public accounting firms to participate in this process. As a result of this process, the Committee decided not to renew or extend the Company's engagement ofPWR CPA LLP ("PWR"), as the Company's independent registered public accounting firm. PWR's audit reports on the Company's consolidated financial statements as of and for the fiscal years endedDecember 31, 2021 and 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 years endedDecember 31, 2021 , and 2022, and the subsequent interim periods throughApril 10, 2023 , there were (i) no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and PWR on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to PWR's satisfaction, would have caused PWR to make reference thereto in their reports on the financial statements for such years, and (ii) no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S- K except that PWR advised the Company of the existence of deficiencies in the design and implementation of internal reporting controls as ofDecember 31, 2021 which was remediated by the Company as ofDecember 31, 2022 . The Company provided PWR with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that PWR furnish a letter addressed to theSecurities and Exchange Commission stating whether or not it agrees with the statements made herein. A copy of PWR's letter datedApril 10, 2023 , is filed as Exhibit 16.1 hereto. (b) OnMarch 30, 2023 , the Audit Committee (the "Audit Committee") of the Board of Directors ofAinos, Inc. , aTexas corporation (the "Company"), approved the engagement ofKCCW Accountancy Corp. ("KWWC") as the Company's independent registered public accounting firm for the Company's fiscal year endedDecember 31, 2023 , effectiveApril 10, 2023 , and contemporaneously with the dismissal ofPWR CPA LLP ("PWR") as the Company's independent registered public accounting firm. During the fiscal years endedDecember 31, 2021 , and 2022, and the subsequent interim periods throughApril 10, 2023 , neither the Company nor anyone acting on its behalf has consulted with KWWC regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements or the effectiveness of internal control over financial reporting, and neither a written report or oral advice was provided to the Company that KWWC concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits
(c) Exhibits 16.1 Letter fromPWR CPA LLP to theSecurities and Exchange Commission datedApril 10, 2023 2
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