Heat the almond milk to just about a boil. Add sugar and mix in well. Add dark chocolate, let sit for a minute then whisk well to melt. Add oil, flax, salt, cocoa and vanilla extract and mix well.
Whisk the flour with starch, baking powder and baking soda and add to the wet ingredients. Mix to combine. Fold in the chocolate chips. Drop the batter onto parchment lined or greased baking pan and even it out.
Make the Pumpkin Layer
Mix the ingredients under pumpkin layer until well combined.
Drop pumpkin mixture over brownie batter and smooth out. Swirl if you like. (The brownie batter thickens and sets as it sits, so it might be difficult to swirl. Make the pumpkin layer mix first so the brownie layer does not have time to sit) Add chocolate chips on top.
Bake for 32 to 34 minutes at 365 degrees F / 180ºc or until a toothpick an inch from the side of the pan comes out almost clean. Do not over bake.
Store on the counter top for the day, or refrigerated in a container for upto 5 days. Warm and serve.