Item 4.01 Changes in Registrant's Certifying Accountant.

As previously disclosed on January 8, 2013, PKF, Certified Public Accountants, Hong Kong, China, a member firm of PKF International Limited network of legally independent firms, resigned as the independent registered public accounting firm of China BAK Battery, Inc. (the "Company") on January 2, 2013.

On January 16, 2013, the Audit Committee of the Board of Directors of the Company appointed Crowe Horwath (HK) CPA Limited ("Crowe Horwath") as the Company's independent registered public accounting firm, effective immediately.

During the Company's two most recent fiscal years ended September 30, 2012 and 2011 and through the subsequent interim period to January 16, 2013, the Company did not consult Crowe Horwath with respect to (a) 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 was provided to the Company or oral advice was provided that Crowe Horwath concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (b) any matter that was the subject of either 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.

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