ASFT AppSoft Technologies Inc (PK)

Item 4.01. Changes in Registrant's Certifying Accountant

(a)       Resignation of Independent Registered Public Accounting Firm

On October 21, 2019, AppSoft Technologies, Inc. (the “Company”) dismissed Fruci & Associates II, PLLC (“Fruci”) as the Company’s independent registered accounting firm, effective November 14, 2019. This decision was approved by the Company’s Board of Directors.

The reports of Fruci on the Company’s consolidated financial statements for the years ended December 31, 2018 and 2017 did not contain any adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, except that such reports were qualified as to the Company’s ability to continue as going concern.

During the fiscal years ended December 31, 2018 and 2017, and the subsequent interim period through November 14, 2019, there were no (i) disagreements with Fruci on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to their satisfaction, would have caused them to make reference to the subject matter of the disagreement in connection with their report, or (ii) reportable events (as described in Item 304(a)(1)(v) of Regulation S-K).

The Company has provided Fruci with a copy of the above disclosures, and Fruci has furnished the Company with a letter addressed to the Securities and Exchange Commission (SEC) stating that it agrees with the statements made above. A copy of Fruci’s letter, dated November 18, 2019, is attached as Exhibit 16.1 to this Current Report on Form 8-K.

(b)       Engagement of New Independent Registered Public Accounting Firm

On November 14, 2019, the Company appointed BF Borgers CPA PC as its new independent registered public accounting firm. The decision to engage BF Borgers CPA PC was approved by the board of directors. During the Company’s most recent fiscal year ended December 31, 2108 and through November 14, 2019, the Company did not consult with BF Borgers CPA PC on (i) the application of accounting principles to a specified transaction, either completed or proposed; (ii) the type of audit opinion that may be rendered on the Company’s financial statements, and BF Borgers CPA PC did not provide either a written report or oral advice to the Company that BF Borgers CPA PC concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (iii) any matter that was either the subject of any disagreement, as defined in Item 304 (a)(1)(iv) of Regulation S-K and the related instructions, or a reportable event within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.