UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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ITEM 4.01 Changes in Registrant’s Certifying Accountant.
(a) Previous independent registered public accounting firm
On August 16, 2023, the Company dismissed SS Accounting and Auditing Inc. (the “Former Auditor”) as the independent registered public accounting firm of the Company. The decision to dismiss the Former Auditor was approved by the Company’s Board of Directors.
The Company engaged the Former Auditor during the period from August 28, 2020 to August 16, 2023 (the “Engagement Period”). During the Engagement Period, the audit reports of the Former Auditor on the Company’s financial statements for the fiscal years ended June 30, 2022, 2021 and 2020 did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle.
During the fiscal years ended June 30, 2022, 2021, and 2020, and through the date of this Current Report on Form 8-K (the “Report”), there were no disagreements between the Company and Former Auditor on matters of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the Former Auditor, would have caused the Former Auditor to make reference to the subject matter of the disagreement in its report on the consolidated financial statements for such years.
During the fiscal years ended June 30, 2022, 2021, and 2020, and through the date of this Current Report on Form 8-K, there were no reportable events as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided the Former Auditor with a copy of the disclosures it is making in the Report prior to the time the Report was filed with the Securities and Exchange Commission (the “SEC”). The Company has requested that the Former Auditor furnish a letter addressed to the SEC stating whether or not it agrees with the statements made herein. Attached as Exhibit 16.1 is a copy of the Former Auditor’s letter addressed to the SEC relating to the statements made by the Company in this report on this Form 8-K
(b) New independent registered public accounting firm
On August 16, 2023, (the “Engagement Date”), the Company engaged GAO CPA Firm (“New Auditor”) as its independent registered public accounting firm for the Company’s fiscal year ended June 30, 2023. The decision to engage the New Auditor as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors.
During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with the New Auditor regarding either:
1. application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report was provided to the Company nor oral advice was provided that the New Auditor concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or
2. any matter that was either the subject of a disagreement (as defined in Regulation S-K, Item 304(a)(1)(iv) and the related instructions) or reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)), respectively.
ITEM 9.01 Financial Statements and Exhibits.
Exhibit 16.1: | Letter from SS Accounting and Auditing Inc dated August 18, 2023 to the Securities and Exchange Commission. | |
104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
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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.
CHINA GREEN AGRICULTURE, INC. |
By: | /s/ Zhuoyu Li | |
Name: | Zhuoyu Li | |
Title: | Chief Executive Officer | |
Date: | August 18, 2023 |
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