UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
6-K
REPORT
OF FOREIGN PRIVATE ISSUER
PURSUANT
TO RULE 13a-16 OR 15d-16
UNDER
THE SECURITIES EXCHANGE ACT OF 1934
For
the month of November 2022
Commission
File Number: 001-41467
Magic
Empire Global Limited
3/F,
8 Wyndham Street
Central,
Hong Kong
(Address
of Principal Executive Offices)
Indicate
by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.
Form
20-F ☒ Form 40-F ☐
Indicate
by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): ☐
Indicate
by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): ☐
Change
in Registrant’s Certifying Accountant.
Based
on information provided by the Registrants’ independent registered public accounting firm, Friedman LLP (“Friedman”),
effective September 1, 2022, Friedman combined with Marcum LLP. On November 7, 2022, the Audit Committee of the Company’s
Board of Directors approved the dismissal of Friedman LLP and the engagement of Marcum Asia CPAs LLP (“Marcum Asia”) to serve
as the independent registered public accounting firm of the Company. The services previously provided by Friedman LLP will now be provided
by Marcum Asia.
Friedman’s
reports on the Company’s financial statements for the fiscal years ended December 31, 2021 and 2020 did not contain an adverse
opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. Furthermore,
during the Company’s two most recent fiscal years and through November 7, 2022, there have been no disagreements with Friedman
on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements,
if not resolved to Friedman’s satisfaction, would have caused Friedman to make reference to the subject matter of the disagreement
in connection with its reports on the Company’s financial statements for such periods.
For
the fiscal years ended December 31, 2021 and 2020 and through November 7, 2022, there were no “reportable events”
as that term is described in Item 304(a)(1)(v) of Regulation S-K.
The
Company provided Friedman with a copy of the disclosure contained herein, prior to its filing with the U.S. Securities and Exchange Commission
(the “Commission”), and requested that Friedman furnish the Company a letter addressed to the Commission stating whether
or not it agreed with the statements herein and, if not, stating the respects in which it does not agree. Friedman’s letter to
the Commission is attached hereto as Exhibit 16.1.
During
the Company’s two most recent fiscal years and through November 7, 2022, neither the Company nor anyone acting on the Company’s
behalf consulted Marcum Asia with respect to any of the matters or reportable events set forth in Item 304(a)(1)(v) of Regulation S-K.
Financial
Statements and Exhibits.
The
following exhibits are being filed herewith:
SIGNATURES
Pursuant
to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf
by the undersigned, thereunto duly authorized.
| |
Magic
Empire Global Limited |
| |
|
| Date:
November 10, 2022 |
By: |
/s/
Sze Hon, Johnson Chen |
| |
|
Sze
Hon, Johnson Chen |
| |
|
Chief
Executive Officer |
