CYAP Cyber Apps World Inc (PK)

UNITED STATES

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): December 13, 2023

+41 79 1595013

(Registrant’s telephone number, including area code)

 ______________________________________________

(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:

Securities registered pursuant to Section 12(b) of the Act:

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

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. ☐

As used in this Current Report on Form 8-K (this “Report”), and unless otherwise indicated, the terms “CYAP,” “the Company,” “we,” “us” and “our” refer to Cyber Apps World Inc.

Item 4.01 Changes in Registrant’s Certifying Accountant

(a) Termination of Previous Independent Registered Public Accounting Firm

(i) The Company recently learned that, despite representations and statements to the contrary, Ahmed & Associates, P.C. (“AAPC”), the accounting firm that the Company had retained as its independent registered accounting firm with respect to the audit of its financial statements for the year ended July 31, 2023, was not registered with the Public Company Accounting Oversight Board as required by the rules and regulations adopted by the Securities and Exchange Commission (the “SEC”). Accordingly, on December 13, 2023, the Company released AAPC as the Company’s independent registered public accounting firm. The decision to release AAPC as the Company’s independent registered public accounting firm was approved by our Board of Directors (the “Board”) on December 13, 2023.

(ii) AAPC’s report on the Company’s financial statements for the fiscal year ended July 31, 2023, did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles, except that such reports contained an explanatory paragraph in respect to uncertainty as to the Company’s ability to continue as a going concern.

(iii) During the fiscal years ended July 31, 2023 and the subsequent interim period through the date of this Report, there were no disagreements, within the meaning of Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended (“Regulation S-K”), and the related instructions thereto, with AAPC 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 AAPC, would have caused it to make reference to the subject matter of the disagreements in connection with its reports. Also, during this same period, there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto.

(iv) The Company provided AAPC with the disclosures under this Item 4.01 and requested AAPC to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company in this Item 4.01(a) and, if not, stating the respects in which it does not agree. Upon receipt, AAPC's letter will be filed as Exhibit 16.1 by an amendment to this report on Form 8-K.

(b) Appointment of New Independent Registered Public Accounting Firm

(i) On December 13, 2023, the Board approved the appointment of Victor Mokuolo, CPA PLLC (“VMCP”) as the Company’s new independent registered public accounting firm.

(ii) During the Company’s fiscal years ended July 31, 2023 and July 31, 2022, and the subsequent interim period through the date of this Report, neither the Company nor anyone acting on its behalf consulted with VMCP regarding any of the matters described in Items 304(a)(2)(i) and (ii) of Regulation S-K.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Cyber Apps World (PK) (USOTC:CYAP)
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