cwss_8ka.htm

0001477932-21-007569.txt : 20211026 0001477932-21-007569.hdr.sgml : 20211026 20211025173338 ACCESSION NUMBER: 0001477932-21-007569 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20210730 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20211026 DATE AS OF CHANGE: 20211025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Creative Waste Solutions, Inc. CENTRAL INDEX KEY: 0001385329 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 980425627 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-56088 FILM NUMBER: 211345131 BUSINESS ADDRESS: STREET 1: 1440 NW 1ST COURT CITY: BOCA RATON STATE: FL ZIP: 33432 BUSINESS PHONE: 561-757-3585 MAIL ADDRESS: STREET 1: 1440 NW 1ST COURT CITY: BOCA RATON STATE: FL ZIP: 33432 FORMER COMPANY: FORMER CONFORMED NAME: Silverstar Resources, Inc. DATE OF NAME CHANGE: 20150211 FORMER COMPANY: FORMER CONFORMED NAME: SILVERSTAR MINING CORP. DATE OF NAME CHANGE: 20080305 FORMER COMPANY: FORMER CONFORMED NAME: Rose Explorations Inc. DATE OF NAME CHANGE: 20070105 8-K/A 1 cwss_8ka.htm FORM 8-K/A cwss_8ka.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported July 30, 2021

Creative Waste Solutions, Inc

(Exact name of registrant as specified in its charter)

Nevada

333-140299

98-0425627

(State or other jurisdiction

of incorporation)

(Commission

File Number)

(IRS Employer

Identification No.)

1440 NW 1^st Court, Boca Raton, Florida		33432
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code (561)-943-5970

N/A

(Former name or former address, if changed since last report.)

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:

☐ 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))

Item 4.01. Change in Registrant’s Certifying Accountant

On July 30, 2021, the Audit Committee (the “Audit Committee”) of the Board of Directors of Creative Waste Solutions, Inc., a Nevada corporation (the “Company”), approved the engagement of AJSH & Co LLP (“AJSH”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ended September 30, 2020, effective immediately, and approved the dismissal of Fiorello & Partners, Inc. (“FIORELLO”) as the Company’s independent registered public accounting firm. On August 4, 2021, the Company sent notification to FIORELLO of its dismissal.

FIORELLO’s audit report on the Company’s consolidated financial statements as of and for the fiscal year ended September 30, 2019 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.

From inception of FIORELLO’s engagement, July 10, 2020, during the fiscal year ended September 30, 2019, and through the date of notification of dismissal, August 4, 2021, 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 FIORELLO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to FIORELLO’s satisfaction, would have caused FIORELLO to make reference thereto in their report on the financial statements for the fiscal year ended September 30, 2019, and (ii) no “reportable events” within the meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions.

The Company provided FIORELLO with a copy of the disclosures it made in the Report filed on Form 8-K on August 5, 2021 and requested that FIORELLO furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made therein. The Company has now received FIORELLO’s letter. A copy of FIORELLO’s letter dated October 20, 2021, is filed as Exhibit 16.1 hereto.

During the fiscal year ended September 30, 2019, and through August 4, 2021, neither the Company nor anyone acting on its behalf has consulted with AJSH & Co LLP regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might me rendered on the Company’s financial statements or the effectiveness of internal control over financial reporting, and neither a written report oral advice was provided to the Company that AJSH & Co LLP 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

(d) Exhibits

Exhibit Number		Description
16.1		Letter of Fiorello & Partners, Inc., dated October 20, 2021

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.

	CREATIVE WASTE SOLUTIONS, INC.

Date: October 22, 2021	By:	/s/ Jared Robinson
		Name: Jared Robinson
		Title: Chief Executive Officer

EX-16.1 2 cwss_ex161.htm LETTER cwss_ex161.htm

EXHIBIT 16.1

October 20, 2021

Securities and Exchange Commission

Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for Creative Waste Solutions, Inc. (the Company) and, under the date of July 9, 2021, we reported on the consolidated financial statements of the Company as of and for the year ended September 30, 2019. On August 4, 2021 we received notification of our dismissal. We have read the Company’s statements included under item 4.01 of its Form 8-K dated August 5, 2021, and we agree with such statements, except that we are not in a position to agree or disagree with the Company’s statement that the change was approved by the audit committee of the board of directors. We are also not in a position to agree or disagree with the Company’s statement that AJSH & Co LLP was not consulted 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 AJSH & Co LLP 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.

Very truly yours,

/s/ Fiorello & Partners, Inc.