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ITEM
4.01
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CHANGE
IN REGISTRANT’S CERTIFYING ACCOUNTANT.
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Former
Independent Registered Public Accounting Firm
On
September 13, 2018, the board of directors of Bylog Group Corp. (the “Company”) decided to dismiss Paritz & Company,
P.A. (“Paritz”) as its independent registered public accounting firm, effectively immediately.
The
audit reports of Paritz on the Company’s financial statements as of and for the fiscal years ended March 31, 2017 and 2018
contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting
principles, except that the audit reports of Paritz included an explanatory paragraph that described factors that raised an uncertainty
about the Company’s ability to continue as a going concern.
During
the Company’s two most recent fiscal years ended March 31, 2018 and 2017, and for the subsequent interim period through
September 13, 2018, the Company had no “disagreements” (as described in Item 304(a)(1)(iv) of Regulation S-K) with
Paritz on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of Paritz, would have caused it to make reference in connection with its opinion
to the subject matter of the disagreements.
During
the Company’s two most recent fiscal years ended March 31, 2017 and 2018, and for the subsequent interim period through
September 13, 2018, there was one “reportable event” within the meaning of Item 304(a)(1)(v) of Regulation S-K, relating
to disclosure that our disclosure controls and procedures were not effective to ensure that information required to be disclosed
in the reports that the Company filed or submitted under the 1934 Securities Exchange Act, is recorded, processed, summarized
and reported within the time periods specified in SEC rules and forms.
In
accordance with Item 304(a)(3) of Regulation S-K, the Company furnished Paritz with a copy of this Current Report on Form 8-K
on September 19, 2018, providing Paritz with the opportunity to furnish the Company with a letter addressed to the U.S. Securities
and Exchange Commission (“SEC”) stating whether it agrees with the statements made by the Company herein in response
to Item 304(a) of Regulation S-K and if not, stating the respects in which it does not agree. Attached as Exhibit 16.1 is a copy
of Paritz’s letter addressed to the SEC relating to the statements made by the Company in this report.
New
Independent Registered Public Accounting Firm
On
September 13, 2018, in connection with the dismissal of Paritz, upon the approval of its board of directors, the Company engaged
WWC, P.C. (“WWC”) as its new independent registered public accounting firm to audit and review the Company’s
financial statements, effective immediately.
During
the Company’s two most recent fiscal years ended March 31, 2017 and 2018, and for the subsequent interim period through
September 13, 2018, neither the Company nor anyone on its behalf consulted WWC regarding (i) the application of accounting principles
to a specified transaction, either completed or proposed; or on the type of audit opinion that might be rendered on the consolidated
financial statements of the Company, and neither a written report nor oral advice was provided to the Company that WWC 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 or
a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.