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Friday, 01/20/2017 7:49:01 PM

Friday, January 20, 2017 7:49:01 PM

Post# of 53
8K out today ACUG; Item 4.01 Changes in Registrant’s Certifying Accountant



(a) On January 18, 2017, Enterprise CPA’s, Ltd. (“Enterprise”) was dismissed by vote of the Board of Directors as A&C, Inc.’s (“A&C”) independent registered public accounting firm. On the same date, the Board voted to retain De Leon & Company (“De Leon”) as A&C’s independent registered public accounting firm.



Enterprise’s reports on the financial statements for A&C’s fiscal years ended September 30, 2015 and September 30, 2014 did not contain any adverse opinion or a disclaimer of opinion. The Form 10-K report for the fiscal year ended September 30, 2016 has not been prepared. The reports were not qualified or modified as to uncertainty, audit scope, or accounting principles, other than an explanatory paragraph with respect to the Company’s ability to continue as a going concern.



During A&C’s two most recent fiscal years and any subsequent interim period preceding such dismissal, there were no disagreements with the former accountant on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of the former accountant, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report.



Item 9.01 Financial Statements and Exhibits



d) Exhibits



Exhibit No.


Description






16.1


Letter from Enterprise CPAs, Ltd.




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SIGNATURES



Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the date indicated.






A & C UNITED AGRICULTURE DEVELOPING INC.





Date: January 19, 2017


By:


/s/ Yidan Liu





Yidan Liu





Chief Executive Officer and Director






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LET'S ALL MAKE SOME $$$$$$$