UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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Item 4.01. Change in Registrant’s Certifying Accountant.
(a) Dismissal of Independent Registered Public Accounting Firm
On December 30, 2024, Deep Green Waste & Recycling, Inc. (the “Company”) dismissed Michael T. Studer CPA P.C. (“MTS CPA”) as the Company’s independent registered public accounting firm. The dismissal was approved by the Company’s Board of Directors and became effective on January 2, 2025.
Subsequent to the dismissal and prior to the filing of this amended Current Report on Form 8-K, the Public Company Accounting Oversight Board (“PCAOB”) issued an order revoking the registration of MTS CPA. A copy of the PCAOB’s order can be found on its website under order number 105-2025-022-Studer. As a result of the PCAOB action, Financial statements audited by MTS CPA and issued after the PCAOB revocation date will be labeled as “unaudited”.
MTS CPA’s reports on the Company’s financial statements for the fiscal years ended December 31, 2023, and 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, except for an explanatory paragraph regarding the Company’s ability to continue as a going concern.
During the Company’s fiscal years ended December 31, 2023, and December 31, 2022, and the subsequent interim period through December 30, 2024, (i) there were no disagreements with MTS CPA on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of MTS CPA, would have caused MTS CPA to make reference to the subject matter of the disagreement in connection with its reports on the financial statements, and (ii) there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company requested that MTS CPA furnish a letter addressed to the U.S. Securities and Exchange Commission stating whether or not it agrees with the statements made herein. A copy of such letter, dated July 29, 2025, is filed as Exhibit 16.1 to this amended Current Report on Form 8-K.
(b) Engagement of New Independent Registered Public Accounting Firm
Effective January 2, 2025, the Company engaged HHL LLP (“HHL”) as its new independent registered public accounting firm. The engagement was approved by the Company’s Board of Directors.
During the Company’s two most recent fiscal years ended December 31, 2023, and December 31, 2022, and the subsequent interim period through December 30, 2024, neither the Company nor anyone acting on its behalf consulted with HHL regarding (i) the application of accounting principles to any specific transaction, completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, or (ii) any matter that was either the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as defined in Item 304(a)(1)(v) of Regulation S-K.K.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits
| Exhibit No. | Description | |
| 16.1 | Letter from Former Auditor | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |
Signature
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.
| DEEP GREEN WASTE & RECYCLING, INC. | ||
| Date: August 15, 2025 | By: | /s/ Bill Edmonds |
| Bill Edmonds | ||
| Chief Executive Officer | ||