This is also from the 8k....Looks like it is not "retain"...
We also were not satisfied with the scheduling and what we perceived to be a lack of speed and priority involved in Mr. Heyn’s work for us.
Section 4 - Matters Related to Accountants and Financial Statements
4.01 Changes in Registrant’s Certifying Accountants.
(a) Our current registered independent public accountant (for the fiscal year ending December 31, 2015), Patrick D Heyn, was dismissed on November 4, 2015. Mr. Heyn was so informed by the registrant in a letter as attached hereto as an exhibit, sent by email attachment and regular mail. Mr. Heyn was engaged by the registrant pursuant to an engagement letter dated July 24, 2015. Mr. Heyn did not issue a report that would cause the following disclaimer to be applicable: during the past 2 years the accountant’s report on the financial statements did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. The Company’s Board of Directors (consisting of one director, Mrs. Francine Lavoie) approved of the dismissal of Mr. Heyn.
During the time of Mr. Heyn’s employment from July 24 to November 4 of 2015, less than the preceding 2 fiscal years; there were disagreements with Mr. Heyn on matters of accounting principles or practices, financial statement disclosure, or auditing scope or disclosure, which disagreement(s), if not resolved to his satisfaction, would have caused him to make reference to the subject matter of the disagreement(s) in the report; should he have completed one.
Mr. Heyn was preceded by Mr. Terry Johnson as the Company’s auditor; who was suspended by the SEC on October 6, 2015 from practicing as an accountant for entities regulated by the SEC. Previously, in an 8-K dated September 25, 2015, we had stated that we were no longer relying on audit reports and previously issued financial statements that Mr. Johnson was involved in for fiscal years 2012 and 2013 and were investigating whether we could rely on the same for fiscal year 2014. We terminated Mr. Heyn in part because we were not able to obtain a comprehensible, definitive answer from him on how to proceed regarding the problems caused by Mr. Johnson; and in that regard, we were not satisfied with his explanation of the scope, cost and procedure for re-audits to bring the Company compliant. There were disagreements on the valuation of stock issued for management compensation as well as for convertible debt. We also were not satisfied with the scheduling and what we perceived to be a lack of speed and priority involved in Mr. Heyn’s work for us.
In accordance with Item 304(a)(3) of Regulation S-K, a copy of this disclosure is being provided to Mr. Heyn in a timely manner as required by the Item so that he may review it and provide comment to the Commission if he so desires.
Item 9.01 Financial Statements and Exhibits
Exhibit 99.1
Letter of Boreal Water Collection, Inc. dismissing Patrick D. Heyn, dated November 4, 2015
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