Item 4.01. Change in Registrant's Certifying Accountant.
(a) On October 13, 2021, the Board of Directors (the "Board") of ImageWare
Systems, Inc. (the "Company") approved the engagement of Baker Tilly US, LLP
("Baker Tilly") as the Company's independent registered public accounting firm
for the Company's fiscal year ended December 31, 2021. The Company dismissed
Mayer Hoffman McCann P.C. on June 20, 2021, as previously reported by the
Company on its Current Report on Form 8-K, filed with the Securities and
Exchange Commission on June 24, 2021.
(b) During the fiscal years ended December 31, 2020, and 2019, and subsequent
interim period through October 13, 2021, neither the Company nor anyone on its
behalf has consulted with Baker Tilly regarding (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 the Company's financial
statements, and neither a written report or oral advice was provided to the
Company that Baker Tilly concluded was an important factor considered by the
Company in reaching a decision as to any accounting, auditing, or financial
reporting issue, (ii) any matter that was the subject of a disagreement within
the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable
event within the meaning of Item 304(a)(1)(v) of Regulation S-K.
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