ITEM 4.01 CHANGE IN REGISTRANT’S
CERTIFYING ACCOUNTANT.
Former Independent Registered
Public Accounting Firm
On June 10, 2021,
Causey Demgen & Moore P.C. resigned as the independent registered public accounting firm of Lifeloc Technologies, Inc. (the “Company”),
effective immediately. The audit committee approved this resignation.
The audit reports
of Causey Demgen & Moore P.C. on the Company’s financial statements as of and for the years ended December 31, 2020 and 2019
contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting
principles.
During the Company’s
two most recent years ended December 31, 2020 and 2019, and for the subsequent interim period through March 31, 2021, the Company had
no “disagreements” (as described in Item 304(a)(1)(iv) of Regulation S-K) with Causey Demgen & Moore P.C. 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 Causey Demgen & Moore P.C., would have caused it to make reference in connection with its opinion to the subject
matter of the disagreements.
During the Company’s
two most recent years ended December 31, 2020 and 2019, and for the subsequent interim period through March 31, 2021, there was no “reportable
event”, as that term is defined in Item 304(a)(1)(v) of Regulation S-K, and the instructions related thereto.
In accordance
with Item 304(a)(3) of Regulation S-K, the Company furnished Causey Demgen & Moore P.C. with a copy of this Current Report on Form
8-K on June 10, 2021, providing Causey Demgen & Moore P.C. with the opportunity to furnish the Company with a letter addressed to
the SEC stating whether it agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K and if
not, stating the respects in which it does not agree. Attached and incorporated by reference as Exhibit 16.1 is a copy of Causey Demgen
& Moore’s letter addressed to the SEC relating to the statements made by the Company in this report.
New Independent
Registered Public Accounting Firm
Effective June
11, 2021, in connection with the resignation of Causey Demgen & Moore P.C., upon the approval of its board of directors, the Company
engaged Gries and Associates, LLC (“Gries and Associates”) as its new independent registered public accounting firm to audit
and review the Company’s financial statements, effective immediately. The audit committee approved this engagement.
During the Company’s
two most recent years ended December 31, 2020 and 2019, and for the subsequent interim period through March 31, 2021, neither the Company
nor anyone on its behalf consulted Gries and Associates regarding (i) the application of accounting principles to a specified transaction,
either completed or proposed; or on the type of audit opinion that might be rendered on the financial statements of the Company, and
neither a written report nor oral advice was provided to the Company that Gries and Associates concluded was an important factor considered
by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either
the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v)
of Regulation S-K.