Summary of ORSUS XELENT TECHNOLOGIES INC

Item 4.01 Changes in Registrant's Certifying Accountant

(a) Resignation of independent registered public accounting firm

On August 10, 2009, PKF Hong Kong Certified Public Accounts (PKF) (the "Former Auditors") resigned as the independent auditors of Orsus Xelent Technologies, Inc. (the "Company"), effective August 10, 2009. The Former Auditors have been the Company's auditors since October 17, 2008. The Audit Committee of the Board of Directors of the Company (the "Audit Committee") approved the resignation of the Former Auditors on August 13, 2009.

The Former Auditors' audit report on the Company's consolidated financial statements for each of the past fiscal years did not contain an adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles.

During the Company's most recent fiscal years and through the subsequent interim period on or prior to August 10, 2009, (a) there were no disagreements between the Company and the Former Auditors 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 the Former Auditors, would have caused the Former Auditors to make reference to the subject matter of the disagreement in connection with its report; and (b) no reportable events as set forth in Item 304(a)(1)(v)(A) through (D) of Regulation S-K have occurred.

The Company has provided the Former Auditors with a copy of the disclosures in this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (the "SEC") and has requested that the Former Auditors furnish it with a letter addressed to the SEC stating whether the Former Auditors agree with the above statements and if not, stating the respects in which it does not agree. A copy of such letter, dated August 13, 2009, is filed as Exhibit 16.1 hereto.

(b) Engagement of new independent registered public accounting firm

On August 13, 2009, the Audit Committee appointed Bernstein & Pinchuk LLP (B&P) as the Company's new independent auditors (the "New Auditors"), effective from August 10, 2009.

During the Company's most recent fiscal years and subsequent interim period on or prior to August 10, 2009, the Company has not consulted with the New Auditors regarding the application of accounting principles to a specified transaction, either completed or proposed, or any of the matters or events set forth in Item 304(a)(2) of Regulation S-K.

On August 14, 2009, the Company issued a press release announcing the resignation of the Former Auditors and the appointment of the New Auditors, a copy of which is included as Exhibit 99.1 to this report and is incorporated herein by reference.

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