CBGL Cannabis Global Inc (PK)

Item 4.01 Changes in Registrant’s Certifying Accountant.

On September 7, 2022, the Registrant dismissed Boyle CPA, LLC (“Boyle”) as its independent registered public accounting firm to audit the Registrant’s financial statements. Boyle's reports on the Registrant’s financial statements for the past two years, and any subsequent interim period through the date of dismissal, did not contain an adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Boyle, would have caused Boyle to make reference to such disagreement in its report. The dismissal of Boyle was approved by the Registrant’s board of directors. During the two most recent fiscal years, and any subsequent interim period through the date of dismissal, there have been no disagreements with Boyle or certain other reportable events. Pursuant to Item 304(a)(3) of Reg. SK, prior to this filing the Registrant provided Boyle with a copy of its disclosures and requested Boyle to provide the Registrant with a letter addressed to the Commission indicating whether it agrees with the Registrant’s disclosures. The Registrant will file an amendment to this Form 8-K upon receipt of the letter from Boyle.

(b) On September 7, 2022, the Registrant engaged M&K CPAS, PLLC (“M&K”) as its principal accountant to audit the Registrant’s financial statements. During the Registrant’s two most recent fiscal years, and any subsequent interim period prior to engaging M&K, neither the Registrant nor anyone acting on its behalf consulted with M&K regarding (i) either the application of any accounting principles to a specific completed or contemplated transaction of the Registrant, or the type of audit opinion that might be rendered by M&K on the Registrant’s financial statements; or (ii) any matter that was either the subject of any disagreement with the Registrant’s former independent auditor, Boyle, or any reportable event with respect to Boyle.