UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
Date of Report (date of earliest event reported):
(Exact Name of Registrant as Specified in its Charter)
(State of incorporation) | (Commission File Number) | (IRS Employer Identification No.) |
(Address of principal office)
+1-
(Registrant’s telephone number, including area code)
Not Applicable
(Former Name or former address if changed from last report.)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) | |
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) | |
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) | |
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) |
Securities registered pursuant to Section 12(b) of the Act:
Title of each class | Trading Symbol(s) | Name of each exchange on which registered | ||
N/A | N/A | N/A |
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Item 4.01 Changes in Registrant’s Certifying Accountant.
On June 5, 2024, the Company elected not to continue the engagement of Olayinka Oyebola & Co. (“OO & Co.”) serving as the Company’s independent registered public accounting firm. The termination of the engagement of OO & Co. was approved by the Company’s board of directors (the “Board”).
The reports of OO & Co. on the financial statements of the Company as of April 30, 2023 and 2022 and for the fiscal years ended April 30, 2023 and 2022 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, other than an explanatory paragraph regarding the substantial doubt about the Company’s ability to continue as a going concern.
During the fiscal years ended April 30, 2022 and 2023 and the subsequent interim period through June 4, 2024, there were no disagreements with OO & Co. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of OO & Co., would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report. During the fiscal years ended April 30, 2022 and 2023 and the subsequent interim period through June 4, 2024, there were no reportable events of the type described in Item 304(a)(1)(v) of Regulation S-K.
The Company provided OO & Co. with a copy of the foregoing disclosure and requested OO & Co. to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made therein. A copy of such letter furnished by OO & Co. is filed as Exhibit 16.1 to this Form 8-K.
On June 5, 2024, the Board approved the engagement of Simon & Edward, LLP (“S&E”) as the Company’s new independent registered public accounting firm.
During the Company’s two most recent fiscal years and the subsequent interim period through June 4, 2024, neither the Company nor anyone on its behalf consulted with S&E regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided that S&E concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and its related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01 Financial Statements and Exhibits.
Exhibit Number |
Description | |
16.1 | Letter from Olayinka Oyebola & Co., dated June 10, 2024 | |
104 | Cover Page Interactive Data File formatted in inline XBRL |
2 |
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Date: June 10, 2024
YIJIA Group Corp. | |||
By: | /s/ Qiuping Lu | ||
|
Qiuping Lu |
||
Chief Executive Officer and Director (Principal Executive Officer) |
3 |
Exhibit 16.1
June 10, 2024
United States Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, N.E.
Washington, D.C. 20549
Re: Yijia Group, Corp.
Ladies and Gentlemen:
We have read the statements under item 4.01 in the Form 8-K dated June 10, 2024, of Yijia Group, Corp. (the “Company”) to be filed with the Securities and Exchange Commission and we agree with such statements therein as related to our firm. We have no basis to, and therefore, do not agree or disagree with the other statements made by the Company in the Form 8-K.
Sincerely,
/s/ Olayinka Oyebola
Olayinka Oyebola& Co
Chartered Accountant
Lagos, Nigeria
BF@#H**\^FT&ZBL!)#8702Y:=X[:%RIMY3M6!CSP %))[%C1?:3J4MUJ3PV
MDZI*\'VAO+Y<*QWA%#?.&/S'H><>U*X'H-%F/I38_#&N--!+)=01RHP&Y9G94 B1-P4@9;*D]1C/
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M'(Q(O?\ A[\4 =A--' F^9U1=P7+' R3@#\20*DKCY/!]PQ,!,
%8#*FGW$BM*\
M<)#QCS=@8N>6^7&QN#@GC% Q(?%L@U*&&X%KY!"AY(R^2"F[S5R,>7GY?K5:
M;QG>1P-((;4-O<&-B^8]N<1MQ_K&QQVZ]>,Z5QXOLXGC\N&6:$VGVR612H\J
M(@D9!.2>#P.15"3X@0QLB'2[MIL_O(U>,[!^[VG.[!SYJ=#Q0(=%XGU5[]5>
MSMEMFF"D$OYBKYWE<]LYP?3@UUM4=(U%-7TR*\6)X=^X&-\95E8J0<<=0:O4
MP"BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
M**** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ H
MHHH **** "BBB@ HHHH **** "BBB@ HHHH *BGMH;I EQ$DJJP1YK&WD:0DNS1@EB
M0%.?P 'X444 (-$TQ6D9=/M09)/-*&%1B- _WCMZ9/3-/'A[25\C&
MFVG^CG,/[H?NSG/'ISS110 X:'IB^9MT^U'F2&5\1+\S$$$GU."1^)I@\.Z0
MH0#3;0",DK^Z'!/7^5%% "R^'])GC$
Cover |
Jun. 05, 2024 |
---|---|
Cover [Abstract] | |
Document Type | 8-K |
Amendment Flag | false |
Document Period End Date | Jun. 05, 2024 |
Entity File Number | 333-218733 |
Entity Registrant Name | Yijia Group Corp. |
Entity Central Index Key | 0001699709 |
Entity Tax Identification Number | 35-2583762 |
Entity Incorporation, State or Country Code | NV |
Entity Address, Address Line One | 39 E Broadway |
Entity Address, Address Line Two | Suite 603 |
Entity Address, City or Town | New York |
Entity Address, State or Province | NY |
Entity Address, Postal Zip Code | 10002 |
City Area Code | 919 |
Local Phone Number | 869-0279 |
Written Communications | false |
Soliciting Material | false |
Pre-commencement Tender Offer | false |
Pre-commencement Issuer Tender Offer | false |
Entity Emerging Growth Company | false |
RHY_U=3_ 102P,$% @ 3H'* M6)>*NQS $P( L !?3T\$MP>:4#M.*2VBZD8_1!2:5K5 MN %(MB6/: (7->=I3W; M+T]!;X"O.DQQ0FE(2S,.\,W2?S+W\PPU1>5*(Y5;&GC3Y?YVX$G1H2)8%II% MR=.B':5_'B4?'D78FYJD6:>IK&HP=MX1PT$G53$WHI"/J:Q8;!EK '$NW2:9;/4 M6PQFN1BUMIS> A(H!"DHV1%[A$O\G7 D(GP&LK\,S4-AB.G8RF2&]B]#V,YU#BG/]3(U45%K"FHO40 M9.B1P74&0ZRQB28)UD-N5G0&[O+H YMRR"9JZJ8IGJ,.>%,.]D9/)508H'Q3 MF:B\]E-L.>F.7F=Z_S!YU!Y:YU;*O8=7LN48Y0]02P,$% @ 3H'* M6"0>FZ*M ^ $ !H !X;"]? +7_OR4Z? M:!1W;J"V\R1&:P;*9,OL[P"D6[2*+L[C,$]J%ZSB688&O-*]:A"2*+I!V#-D MGNZ9HIP\_D-T==UI?#C]LCCP#S"\7>BI160I2A4:Y$S":+8VP5+BRTR6HJ@R M&8HJEG!:(.+)(&UI5GVP3TZTYWD7-_=%KLWC":[?#'!X=/X!4$L#!!0 ( M $Z!REAED'F2&0$ ,\# 3 6T-O;G1E;G1?5'EP97-=+GAM;*V334[# M,!"%KQ)E6R4N+%B@IAM@"UUP 6-/&JO^DV=:TMLS3MI*H!(5A4VL>-Z\SYZ7 MK-Z/$;#HG?78E!U1?!0"50=.8ATB>*ZT(3E)_)JV(DJUDUL0]\OE@U#!$WBJ M*'N4Z]4SM')OJ7CI>1M-\$V9P&)9/(W"S&I*&:,U2A+7Q<'K'Y3J1*BY<]!@ M9R(N6%"*JX1<^1UPZGL[0$I&0[&1B5ZE8Y7HK4 Z6L!ZVN+*&4/;&@4ZJ+WC MEAIC JFQ R!GZ]%T,4TFGC",S[O9_,%F"LC*30H1.;$$?\>=(\G=560C2&2F MKW@ALO7L^T%.6X.^D 5.X M K @ $0 @ &O 9&]C4')O<',O8V]R92YX;6Q02P$" M% ,4 " !.@ &PO M=&AE;64O=&AE;64Q+GAM;%!+ 0(4 Q0 ( $Z!RE@K+A@)\@, $$/ 8 M " @0T( !X;"]W;W)K &PO M &PO7W)E M;',O=V]R:V)O;VLN>&UL+G)E;'-02P$"% ,4 " !.@
82,:/HYDUK6\SD[_! MU/8O>-,@6 X:&LQ%G #C2%=!^N="+YI[IA"HW3>&!+LV5;>@Q?%$$* Z- M#^H;A< 82L)TWC[R=6,WN'?4%M^X7^X]K';+_U!+ 0(4 Q0 ( $Z!REA[ M"I>S@!4 "]^ , " 0 !Y:6II85\X:RYH=&U02P$" M% ,4 " !.@ 6EJ M:6%?97@Q-C Q+FAT;5!+ 0(4 Q0 ( $Z!RE@OP.C-+P, .D+ 1 M " 6@8 !Y:F=J+3(P,C0P-C U+GAS9%!+ 0(4 Q0 ( $Z! MREB6(Z]-_0H ("& 5 " <8; !Y:F=J+3(P,C0P-C U M7VQA8BYX;6Q02P$"% ,4 " !.@ 6IG:BTR,#(T,#8P-5]P &UL4$L%!@ % 4 /0$ ' (0N $! end