PACIFIC GREEN TECHNOLOGIES INC. : Modificări ale contabilului de certificare al înregistrării, situațiilor financiare și exponatelor (formularul 8-K)

Punctul 4.01 Modificări ale contabilului de certificare al registrantului

(a) Schimbarea unei firme de contabilitate publică înregistrată independentă

(eu) Pacific Green Technologies Inc.(„Compania”) a evoluat în ultimele luni

     such that its management and its finance function are co-located in its
     office in London, UK. This change serves to support the focus of the business
     in the UK-centric battery energy storage systems, as well as being able to
     better serve its marine and solar power clients. As such, there remains
     little substantive presence in the Vancouver, Canada office and after
     discussions with KPMG LLP, the Company initiated a process to transition the
     location of the Company's independent registered public accounting firm from
     Vancouver to London.



(ii) Firmă de contabilitate publică înregistrată anterior independentă

(1) Pornit 23 februarie 2022, KPMG LLP a demisionat ca independent al Companiei

     registered public accounting firm and on this same date the Company accepted
     their resignation.



(2) Rapoartele de KPMG LLP pe situațiile financiare consolidate ale Societății ca

     of and for the fiscal years ended March 31, 2021 and 2020 contained no
     adverse opinion or disclaimer of opinion and were not qualified or modified
     as to uncertainty, audit scope or accounting principle.



(3) Consiliul de Administrație al Societății a participat și a aprobat decizia de a

     change independent registered public accounting firms.



(4) Pe parcursul anilor fiscali incheiati 31 martie 2021 și 2020 și până în februarie

     23, 2022, there have been (i) no disagreements within the meaning of Item
     304(a)(1)(iv) of Regulation S-K between the Company and KPMG LLP 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 KPMG LLP would have caused them to make reference thereto in
     connection with their report on the consolidated financial statements for
     such years; and (ii) no "reportable events" within the meaning of Item
     304(a)(1)(v) of Regulation S-K, except that KPMG LLP concurred with the
     Company's assessment of material weaknesses related to the Company's internal
     control over financial reporting. In its Management's Report on Internal
     Control Over Financial Reporting, as set forth in Item 9A "Controls and
     Procedures" of the Company's Annual Report on Form 10-K for the year ended
     March 31, 2021, the Company reported a material weakness in its internal
     controls over financial reporting, which constitute reportable events. The
     Audit Committee discussed the subject matter of the reportable events with
     KPMG LLP. Subsequently, the Audit Committee and management developed a
     remediation plan, detailed in its Management's Report on Internal Control
     Over Financial Reporting as set forth in Item 4 "Controls and Procedures" of
     the Company's Quarterly Report on Form 10-Q for the period ended June 30,
     2021. Notwithstanding the material weakness in internal control over
     financial reporting, the Company has concluded that, based on its knowledge,
     the consolidated financial statements, and other financial information
     included in its Annual Reports on Form 10-K for the years ended March 31,
     2020 and March 31, 2021 present fairly, in all material respects the
     Company's financial condition, results of operations and cash flows for the
     periods presented in conformity with accounting principles generally accepted
     in the United States. The Company has authorized KPMG LLP to respond fully to
     the Company's successor auditor's inquiries concerning the subject matter of
     such reportable events.



(5) Societatea a solicitat ca KPMG LLP furnizați-i o scrisoare adresată

     the SEC stating whether or not it agrees with the above statements. A copy of
     the letter provided by KPMG LLP is filed as Exhibit 16.1 to this Form 8-K.



(b) Nouă firmă independentă de contabilitate publică înregistrată

(i) Pornit 25 februarie 2022 Compania s-a angajat Grant Thornton UK LLP, Londraas

     its new independent registered public accounting firm. During the two most
     recent fiscal years and through February 24, 2022, the Company had not
     consulted with Grant Thornton UK LLP regarding any of the following:



(1) Aplicarea principiilor contabile la o anumită tranzacție, fie

     completed or proposed;



(2) Tipul de opinie de audit care ar putea fi emisă de Societate

     consolidated financial statements, and none of the following was provided to
     the Company: (a) a written report, or (b) oral advice that Grant Thornton UK
     LLP concluded was an important factor considered by the Company in reaching a
     decision as to accounting, auditing or financial reporting issue; or



(3) Orice chestiune care a făcut obiectul unui dezacord, așa cum termenul respectiv este definit în

     Item 304(a)(1)(iv) of Regulation S-K and the related instructions to this
     item or a reportable event as described in Item 304(a)(1)(v) of Regulation
     S-K.

Punctul 9.01 Situații financiare și exponate



16.1       Letter from KPMG LLP to the Securities and Exchange Commission dated
         February 25, 2022
104      Cover Page Interactive Data File (embedded within the Inline XBRL
         document)




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