Company: FMST
Filing Date: 2025-06-20
Form Type: 20-F
Source: 0001171843-25-004004
Chunk: 190

Company: Foremost Clean Energy Ltd.
Filing Date: 2025-06-20
Form: 20-F
Item: Item 16F
Chunk 190
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During the fiscal year ended March 31, 2023 and through the date of Davidson's dismissal, there were (i) no “disagreements” between the Company and Davidson on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Davidson would have caused Davidson to make reference to the subject matter of the disagreement in connection with its reports on the Company’s consolidated financial statements for such years and (ii) no “reportable events.”
 
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Engagement of New Independent Registered Public Accountant
 
On September 28, 2023, the Audit Committee appointed MNP LLP (“MNP”) as the Company’s independent registered public accounting firm for the fiscal year ended March 31, 2024.
 
During the fiscal year ended March 31, 2024, neither the Company nor anyone on its behalf had consulted with MNP with respect to either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and neither a written report nor oral advice was provided to the Company that MNP concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement or a reportable event.
Dismissal of Independent Registered Public Accountants
 
On March 25, 2025, the Audit Committee dismissed MNP as the Company’s independent registered public accounting firm. The reports of MNP on the Company’s consolidated financial statements for the fiscal year ended March 31, 2024 did not contain any adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.
 
During the fiscal year ended March 31, 2024 and through the date of MNP's dismissal, there were (i) no “disagreements” between the Company and MNP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of MNP would have caused MNP to make reference to the subject matter of the disagreement in connection with its reports on the Company’s consolidated financial statements for such years and (ii) no “reportable events.”
 
Engagement of New Independent Registered Public Accountant
 
On March 25, 2025, the Audit Committee appointed