Current Report Filing (8-k)
April 22 2021 - 10:20AM
Edgar (US Regulatory)
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) March 15, 2021
LEADER
HILL CORPORATION
(Exact
name of registrant as specified in its charter)
Nevada
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333-223712
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37-
1867536
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(State
or other jurisdiction
of
incorporation)
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(Commission
File
Number)
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(IRS
Employer
Identification
No.)
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Room
0701, Unit 2, Building 11 Shui’an Xindu, Coastal Industrial Base Yingkou City, Liaoning Province China
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115000
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(Address
of principal executive offices)
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(Zip
Code)
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Registrant’s
telephone number, including area code +86 0417 3329188
N/A
(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:
[
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
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[
]
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
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[
]
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
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[
]
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
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Indicate
by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405
of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging
growth company [X]
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. [ ]
Securities
registered pursuant to Section 12(b) of the Act: None
Title
of each class
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Trading
Symbol(s)
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Name
of each exchange on which registered
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N/A
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N/A
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N/A
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Item
4.01 Changes in Registrant’s Certifying Accountant.
a)
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Dismissal
of previous independent registered public accounting firm
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(i)
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On
April 21, 2021, the officers of Leader Hill Corporation (the “Company”) delivered to JP Centurion & Partners
PLT (“JP Centurion”), written notice of dismissal of JP Centurion as the Company’s auditor.
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(ii)
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The
Company engaged JP Centurion on January 8, 2018. During the period from September 28, 2020 to April 21, 2021, JP Centurion
did not issue a report on the financial statements containing an adverse opinion or a disclaimer of opinion, nor were any
reports on the financial statements qualified or modified as to uncertainty, audit scope, or accounting principles.
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(iii)
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The
report of JP Centurion on the financial statements of our Company for the fiscal years ended November 30, 2020, did not contain
an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting
principles, except that the reports contained an explanatory paragraph stating that there was substantial doubt about our
Company’s ability to continue as a going concern.
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(iv)
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Effective
as of March 15, 2021, the Board voted, by unanimous written consent, to dismiss JP Centurion as the auditor of the Company;
however, notice of the dismissal was not delivered to JP Centurion until April 21, 2021.
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(v)
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During
the Company’s most recent fiscal year and through March 15, 2021, the effective date of dismissal, and to April 21,
2021 when notice of the dismissal was delivered to JP Centurion, (a) there were no disagreements with JP Centurion 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 Jorgensen would have caused it to make reference to the matter in their reports and
(b) there were no “reportable events” as described in Item 304(a)(1)(v) of Regulation S-K.
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(vi)
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On
April 22, 2021, the Company provided JP Centurion with a copy of this Current Report on Form 8-K. JP Centurion has agreed
with the Company’s assertions as set forth in this Item 4.01 and has furnished the Company with a letter to that effect
and addressed to the Securities and Exchange Commission. Such letter is filed as an exhibit to this Current Report on Form
8-K.
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(b)
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Appointment
of new independent registered public accounting firm
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(i)
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Effective
as of March 15, 2021, the Board approved the engagement of Audit Alliance LLP (“AA”) of Singapore as our new independent
registered public accounting firm to audit and review the Company’s financial statements. During our two most recent
fiscal years, the subsequent interim periods thereto, and through March 15, 2021, the engagement date of AA, neither the Company,
nor someone on its behalf, has consulted AA regarding either:
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(ii)
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the
application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion
that might be rendered on the Company’s financial statements, and either a written report was provided to the Company
or oral advice was provided that the new independent registered public accounting firm concluded was an important factor considered
by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or
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(iii)
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any
matter that was either the subject of a disagreement as defined in paragraph 304(a)(1)(iv) of Regulation S-K or a reportable
event as described in paragraph 304(a)(1)(v) of Regulation S-K.
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Item
9.01 Financial Statements and Exhibits.
(d)
Exhibits.
SIGNATURES
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.
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Leader
Hill Corporation
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Date:
April 22, 2021
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By:
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/s/
LIU Muzhen
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LIU
Muzhen
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President
and Chief Executive Officer
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Leader Hill (CE) (USOTC:LHIL)
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