Item 4.01 Changes in Registrant’s Certifying Accountant.
(a) On February 25, 2015, the Board of Directors of Earth Science Tech, Inc. (the "Company") received De Joya Griffith LLC’s ("De Joya") resignation as independent auditors for the Company as the latest 10-Q filed by the Company was filed without De Joya Griffith’s review completed and consent.
De Joya's report on the Company's financial statements for the fiscal year ended March 31, 2014 did not contain an adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles except the report indicated conditions which raise substantial doubt about the Company’s ability to continue as a going concern.
There have been no disagreements with De Joya on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of De Joya, would have caused it to make reference to the subject matter of the disagreement in connection with its report. None of the events described in Item 304(a)(1)(v) of Regulation S-K has occurred with respect to De Joya.
The Company provided to De Joya the disclosure contained in this Form 8-K and requested De Joya to furnish a letter addressed to the Commission stating whether it agrees with the statements made by the Company herein and, if not, stating the respects in which it does not agree. A letter from De Joya is attached as Exhibit 16.1 to this Form 8-K and incorporated herein by reference.
(b) On March 02, 2015, the Board of Directors approved the Company's engagement of Liggett, Vogt and Webb P.A., CPA’s as independent auditors for the Company and its subsidiaries. The Company engaged Liggett, Vogt and Webb P.A., CPA’s on March 02, 2015.
Neither the Company nor anyone on its behalf consulted Liggett, Vogt and Webb P.A., CPA’s regarding (i) the application of accounting principles to a specific completed or contemplated transaction, (ii) the type of audit opinion that might be rendered on the Company's financial statements, or (iii) any matter that was the subject of a disagreement or event identified in response to Item 304(a)(2) of Regulation S-K (there being none).