Mama's Creations Inc. filed SEC Form 8-K: Changes in Registrant's Certifying Accountant, Regulation FD Disclosure, Financial Statements and Exhibits
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| Item 4.01. | Changes in Registrant’s Certifying Accountant. |
On October 21, 2024, the Audit Committee of the Board of Directors of Mama’s Creations, Inc. (the “Company”) dismissed Rosenberg Rich Baker Berman P.A. (“RRBB”), which had been serving as our independent registered public accounting firm. On the same date, the Audit Committee approved the engagement of UHY, LLP (“UHY”) to audit our financial statements for the fiscal year ending January 31, 2025. The decisions were approved by the Audit Committee after conducting a process.
In connection with the audit of the Company’s consolidated financial statements for the fiscal years ended January 31, 2024 and 2023, and the subsequent interim period through and including July 31, 2024, there were no (i) disagreements between us and RRBB 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 RRBB, would have caused it to make reference thereto in its reports on our financial statements for such periods or (ii) “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K. The reports of RRBB on our consolidated financial statements for the fiscal years ended January 31, 2024 and 2023 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.
We have provided RRBB with a copy of the foregoing disclosure and requested that RRBB furnish us with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of the letter from RRBB is attached as Exhibit 16.1 to this Current Report on Form 8-K.
During our fiscal years ended January 31, 2024 and 2023, and the subsequent interim periods through and including July 31, 2024, neither the Company nor anyone on its behalf consulted with UHY regarding either: (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 our financial statements, and no written report or oral advice was provided to us that UHY concluded was an important factor considered by us as any accounting, auditing, or financial reporting issue; or (ii) any matter that was the subject of a “disagreement” as that term is defined in Item 304(a)(1)(iv) of Regulation S-K or a “reportable event” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
| Item 7.01. | Regulation FD Disclosure. |
The Company issued a press release on October 22, 2024 regarding its transition among independent registered public accounting firms, the text of which is furnished herewith as Exhibit 99.1 and incorporated by reference herein.
The information contained in this Item 7.01 and Exhibit 99.1, shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that Section, and shall not be incorporated by reference into any registration statement pursuant to the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing.
| Item 9.01. | Financial Statements and Exhibits. |
(d) Exhibits
| Exhibit Number | Description | |
| 16.1 | Letter from Rosenberg Rich Baker Berman P.A. | |
| 99.1 | Press Release dated October 22, 2024 | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| Mama’s Creations, Inc. | ||
| Date: October 22, 2024 | By: | /s/ Adam L. Michaels |
| Name: | Adam L. Michaels | |
| Title: | Chief Executive Officer | |