PARAMOUNT GOLD NEVADA CORP. : Changes in the Declarant’s Certifying Accountant, Financial Statements and Supporting Documentation (Form 8-K)

Item 4.01 Changes in Certifying Accountant of Declarant.

(a) Resignation from a Registered Independent Public Accounting Firm.

On July 25, 2022, MNP LLP (“MNP”) notified Paramount Gold Nevada Corp. (the “Company”) that MNP was resigning as an independent registered public accounting firm of the Company effective July 25, 2022. As shown below, on July 25, 2022the company is committed Moss Adams LLP (“Moss Adams”) as the Company’s new registered independent public accounting firm for the year ending June 30, 2022.

Reports of MNP on the consolidated financial statements of the Company as of the financial years ended June 30, 2021 and 2020 did not contain an adverse opinion or disclaimer of opinion, qualification or modification as to uncertainty, scope of the audit or accounting principles.

During the last two financial years of the Company ended June 30, 2021 and 2020 and during the period from July 1, 2021 through July 25, 2022, the Company has not had any disagreement with MNP on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, had they not been resolved at the satisfaction of MNP, would have led MNP to refer to the subject of disagreement in their reports on the Company’s consolidated financial statements. In addition, during these periods, there were no “Reportable Events” as that term is defined in Section 304(a)(1)(v) of Regulation SK.

Management of the Company has authorized MNP to respond fully to inquiries from its new independent registered public accounting firm regarding all matters.

The Company provided MNP with a copy of this current report on Form 8-K prior to its filing with the Security and Exchange Commission (“SEC”) and asked MNP to provide it with a letter addressed to the SECOND stating whether or not it agrees with the statements above in 4.01(a). A copy of the letter from MNP, dated
July 25, 2022is filed as Exhibit 16.1 to this current report on Form 8-K.

(b) Commitment of a New Registered Independent Public Accounting Firm.

On July 25, 2022the company is committed Moss Adams LLP (“Moss Adams”) as the Company’s new registered independent public accounting firm for the year ending June 30, 2022. Moss Adams’ engagement was unanimously approved by the Company’s Board of Directors.

Over the years ended June 30, 2021 and 2020 and the following intermediate periods until July 25, 2022neither the Company nor anyone acting on its behalf has consulted Moss Adams regarding: (i) the application of accounting principles to any specific transaction, whether completed or proposed, or the type of audit opinion that might be issued on the financial statements of the Company, and neither a written report nor oral advice was provided to the Company that Moss Adams concluded was an important factor considered by the Company in making a decision as to the accounting, auditing, or financial reporting matter or (ii) any matter that was either the subject of a disagreement (as that term is defined in Section 304(a)( 1)(iv) of Rules SK and the related instructions in Rule 304 of Rules SK) or a Reportable Event (as that term is defined in Rule 304(a)(1)(v) of SK regulations).

Item 9.01 Financial statements and supporting documents.

Exhibit                                 Description
Number

16.1        Letter to Securities and Exchange Commission from MNP LLP dated July
          25, 2022

104       Cover Page Interactive Data File (embedded within the Inline XBRL
          document).

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