UNEX EvoAir Holdings Inc (PK)

Item 4.01 Changes in Registrant’s Certifying Accountant

(a) Dismissal of Independent Registered Public Accounting Firm

On July 19, 2021, the Board of Directors (the “Board”) of Unex Holdings Inc. (the “Company”) approved the dismissal of PLS CPA, A Professional Corp. (“PLS CPA”) as the Company’s independent registered public accounting firm.

The reports of PLS CPA on the Company’s financial statements for the fiscal years ended August 31, 2019 and August 31, 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, except that the audit reports on the financial statements of the Company for those fiscal years contained uncertainty about the company’s ability to continue as a going concern.

During the fiscal years ended August 31, 2019 and August 31, 2020, and the subsequent interim periods through July 19, 2021, there have been no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) with PLS 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 PLS CPA would have caused PLS CPA to make reference thereto in its reports on the financial statements for such years. During the fiscal years ended August 31, 2019 and August 31, 2020 and the subsequent interim periods through July 19, 2021, there have been no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Company provided PLS CPA with a copy of the disclosure it is making herein in response to Item 304(a) of Regulation S-K, and requested that PLS CPA furnish the Company with a copy of its letter addressed to the Securities and Exchange Commission (the “SEC”), pursuant to Item 304(a)(3) of Regulation S-K, stating whether or not PLS CPA agrees with the statements related to them made by the Company in this report. A copy of PLS CPA letter to the SEC dated July 19, 2021 is attached as Exhibit 16.1 to this report.

(b) Newly Engaged Independent Registered Public Accounting Firm

On July 19, 2021, the Board approved the appointment of Audit Alliance LLP (“Audit Alliance”) as the Company’s new independent registered public accounting firm, effective immediately, to perform independent audit services for the fiscal year ending August 31, 2021, subject to completion of its standard client acceptance procedures. During the fiscal years ended August 31, 2019 and August 31, 2020 and in the subsequent interim period through July 19, 2021, neither the Company, nor anyone on its behalf, consulted Audit Alliance regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered with respect to the consolidated financial statements of the Company, and no written report or oral advice was provided to the Company by Audit Alliance that was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a “disagreement” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).