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 if Business Issuer as specified in its Charter)
| (State or other Jurisdiction of Incorporation) |
(Commission File Number) | (IRS Employer Identification Number) |
(Address of principal executive offices, including zip code)
(Registrant’s telephone number including area code)
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 1 4a- 12 under the Exchange Act (17 CFR 240.1 4a- 12) |
| Pre-commencement communications pursuant to Rule 1 4d-2(b) under the Exchange Act (17 CFR 240.1 4d-2(b)) |
| Pre-commencement communications pursuant to Rule 1 3e-4(c) under the Exchange Act (17 CFR 240.1 3e-4(c)) |
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.
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 |
Item 4.01. Change in Registrant’s Certifying Accountant.
On December 5, 2023, the Board of Directors (the “Board”) of Prestige Capital Corporation (“Prestige” or the “Company) agreed to dismiss the Company’s independent registered public accounting firm, Pinnacle Accountancy Group of Utah (“Pinnacle”), effective as of December 5, 2023. Also on December 5, 2023, the Company engaged the accounting firm of Fruci & Associates (“Fruci”) as the Company’s new independent registered public accounting firm. The Board and the Company’s Audit Committee approved of the dismissal of Pinnacle and the engagement of Fruci.
The reports of Pinnacle on the Company’s financial statements as of and for the two most recent fiscal years ended December 31, 2022, and December 31, 2021, did not contain an adverse opinion or a disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting principles.
During Prestige’s most recent fiscal year, since inception and the subsequent interim periods thereto, there were no disagreements between the Company and Pinnacle whether or not resolved, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Pinnacle's satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its report on the Company’s financial statements.
Prestige has requested that Pinnacle furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. The letter is attached as an exhibit to this Form 8-K.
On December 5, 2023, Prestige engaged Fruci as its independent accountant. During the two (2) most recent fiscal years and the interim periods preceding the engagement, the Company did not engage Fruci regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-B.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
| Exhibit | ||
| Number | Description | |
| 16.1.1 | Letter from Pinnacle CPAs, dated February 28, 2024, to the Securities and Exchange Commission regarding statements included in this Form 8-K. | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
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 hereunto duly authorized.
| By: | /s/ Deven L. Taylor | |
| Name: | Deven L. Taylor | |
| Title: | President | |
|
Dated: December 5, 2023
| ||
Cover |
Dec. 05, 2023 |
|---|---|
| Cover [Abstract] | |
| Document Type | 8-K |
| Amendment Flag | false |
| Document Period End Date | Dec. 05, 2023 |
| Entity File Number | 000-52855 |
| Entity Registrant Name | PRESTIGE CAPITAL CORP |
| Entity Central Index Key | 0000790179 |
| Entity Tax Identification Number | 93-0945181 |
| Entity Incorporation, State or Country Code | NV |
| Entity Address, Address Line One | 2157 S. Lincoln Street |
| Entity Address, Address Line Two | Suite 200 |
| Entity Address, City or Town | Salt Lake City |
| Entity Address, State or Province | UT |
| Entity Address, Postal Zip Code | 84106 |
| City Area Code | (801) |
| Local Phone Number | 323-2395 |
| Written Communications | false |
| Soliciting Material | false |
| Pre-commencement Tender Offer | false |
| Pre-commencement Issuer Tender Offer | false |
| Title of 12(b) Security | Common Stock, par value $0.001 |
| No Trading Symbol Flag | true |
| Entity Emerging Growth Company | true |
| Elected Not To Use the Extended Transition Period | false |