SECURITIES AND EXCHANGE COMMISSION

 

WASHINGTON, D.C. 20549

 



FORM 8-K

 

CURRENT REPORT

 

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 

 

 

Date of Report (Date of earliest event reported): March 25, 2019

 

CYBER APPS WORLD INC.

(Exact Name of Registrant as Specified in Charter)

 

 

Nevada 000-50693 90-0314205
(State or Other Jurisdiction of Incorporation) (Commission File Number) (IRS Employer Identification Number)

 

420 N. Nellis Blvd., Suite A3-146, Las Vegas, Nevada 89110

(Address of Principal Executive Offices, Zip Code)

 

Registrant’s telephone number, including area code: (702) 425-4289

 

(Former Name or Former Address, if Changed Since 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:

 

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:

 

[ ] Written communication 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)).

 

 

 
 

 

 

 

ITEM 4.01 Change in Registrant’s Certifying Accountant

 

(A) Resignation of Thayer O’Neal Company, LLC

 

On March 25, 2019, we dismissed Thayer O’Neal Company, LLC as our principal independent accountant, and concurrently engaged Jack Shama, C.P.A. as our principal independent accountant. Our board of directors approved the change of principal independent accountants.

 

The principal independent accountant’s report issued by Thayer O’Neal Company, LLC for the fiscal year ended July 31, 2018 and 2017 did not contain any adverse opinion or disclaimer of opinion and it was not modified as to uncertainty, audit scope, or accounting principles, except that such report on our financial statements contained an explanatory paragraph in respect to the substantial doubt about our ability to continue as a going concern..

 

There were no disagreements with Thayer O’Neal Company, LLC, our former principal independent accountant, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Thayer O’Neal Company, LLC’s satisfaction, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its reports on our consolidated financial statements for such periods. We have requested that Thayer O’Neal Company, LLC furnish us with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not it disagrees with the above statements. A copy of such letter is filed herewith as Exhibit 16.1.

 

We did not consult with Jack Shama, CPA prior to the date of engagement regarding the application of accounting principles, the type of audit opinion that might be rendered by him, or any other similar matters. In addition, during such periods, we have not consulted with Jack Shama, CPA regarding any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

 

 

 

 

 

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.

     
  Cyber Apps World Inc.
     
Date: April 8, 2019 By:   /s/ Liudmilla Voinarovska
 

 

  Liudmilla Voinarovska, President

 

Exhibits:

 

16.1 Letter from Thayer O’Neal Company, LLC to the U.S. Securities and Exchange Commission
 

 

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