ALLIED ESPORTS ENTERTAINMENT, INC. : Changes in Registrant’s Certifying Accountant, Financial Statements and Exhibits (form 8-K)

Merchandise 4.01 Adjustments in Registrant’s Certifying Accountant.

Dismissal of Unbiased Registered General public Accounting Business.

On November 22, 2022, Allied Esports Amusement, Inc. (the “Firm”)
dismissed Marcum LLP (“Marcum”) as the Firm’s impartial registered community
accounting company in connection with auditing the Firm’s economic statements
for fiscal 12 months 2022. The dismissal of Marcum was accepted by the Company’s
Audit Committee on November 18, 2022.

The experiences of Marcum on the Company’s audited consolidated financial statements
for the two most current fiscal decades finished December 31, 2021 and 2020 (the
“Marcum Reports”) did not consist of an adverse impression or a disclaimer of feeling,
nor ended up they capable or modified as to uncertainty, audit scope, or
accounting principles. The Marcum Report provided in the Firm’s Yearly Report
on Form 10-K for the fiscal yr, having said that, bundled an explanatory paragraph
relevant to the considerable doubt about the Company’s potential to keep on as a
likely problem. Throughout the Company’s two most current fiscal decades ended December
31, 2021
and 2020, and during the subsequent interim period of time preceding Marcum’s
dismissal, there were no disagreements with Marcum on any make a difference of accounting
ideas or tactics, money statement disclosures, or auditing scope or
strategies, which disagreements, if not resolved to the gratification of Marcum,
would have induced Marcum to make reference to the issue subject of the
disagreements in connection with the Marcum Reports.

In relationship with the preparing of the Company’s Once-a-year Report on Variety 10-K
for the fiscal calendar year ending December 31, 2021, and the Quarterly Experiences on Type
10-Q for the fiscal quarters ending March 31, 2022, June 30, 2022 and September
30, 2022
(collectively, the “Experiences”), Marcum advised the Enterprise of the
next types of deficiencies that constitute materials weaknesses in the
Firm’s inside controls more than financial reporting, all of which ended up
previously disclosed by the Enterprise in the applicable Reviews:

1. inadequate inner controls above the timely planning and filing of the

consolidated money statements, insufficient controls over the accounting for

advanced monetary devices (these types of as warrants), and untimely annual closing

of the books

2. insufficient controls and procedures as they relate to completeness of

information and facts described by specified 3rd parties that course of action transactions

similar to distinct profits streams

3. inadequate segregation of responsibilities resulting from confined accounting staff and

assets

4. insufficient information technology common controls as it relates to person

entry and improve management and

5. insufficient assessment of schedules utilized to report depreciation/amortization

   and inventory-based mostly payment schedules.



Marcum talked about the foregoing substance weaknesses with the Audit Committee of
the Board of Administrators of the Organization at the time each substance weaknesses was
identified to exist. The Organization licensed Marcum to respond absolutely to the
inquiries by the successor impartial registered public accounting firm
about these content weaknesses.


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The Organization previously remediated deficiency things 1 and 2 above. Administration has
started to take motion, which includes the engagement of additional accounting
personnel and compliance resources, to handle the remaining substance
weaknesses. Notwithstanding the product weaknesses in interior handle above
financial reporting described over, the Company’s management has concluded that
its condensed consolidated fiscal statements involved in the Reviews fairly
stated in all content respects in accordance with accounting ideas
generally recognized in the United States of The us.

The Business delivered Marcum with a duplicate of this Recent Report on Type 8-K prior
to its filing with the Securities and Exchange Fee (the “SEC”) and
asked for that Marcum furnish the Enterprise with a letter resolved to the SEC
stating irrespective of whether or not Marcum agrees with the higher than statements. A copy of the
letter from Marcum dated November 22, 2022 is submitted as Exhibit 16.1 to this
Present Report on Form 8-K.

Engagement of New Unbiased Registered Public Accounting Business.

On November 21, 2022, the Firm’s Audit Committee accredited the engagement of
ZH CPA, LLC (“ZH”) as the Firm’s new impartial registered public accounting
agency to audit the Firm’s fiscal statements commencing fiscal calendar year 2022,
issue to ZH’s completion of its customary customer acceptance techniques.

All through the many years finished December 31, 2021 and 2020 and by means of November 22, 2022,
neither the Organization nor any one on its behalf consulted ZH pertaining to (i) the
software of accounting ideas to a certain finished or contemplated
transaction, (ii) the type of audit impression that may well be rendered on the
Company’s fiscal statements, or (iii) any make a difference that was the topic of a
disagreement or function recognized in response to Product 304(a)(1) of Regulation S-K
(there becoming none).

Merchandise 9.01 Economical Statements and Reveals.



(d) Displays.



Exhibit No.   Description
16.1            Letter from Marcum LLP dated November 22, 2022
104           Protect Webpage Interactive Details File (embedded within just the Inline XBRL doc)




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