30 N Gould St., Suite
22545
Sheridan, WY 82801
(Address of Principal
Executive Offices)
(Zip Code)
(310)
266-3738
(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: None
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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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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. ☐
Item 4.01 Changes in
Registrant’s
Certifying Accountant
Exelient PAC (the
“Former
Accounting Firm”) resigned
as its independent registered public accounting firm, effective as
of November 30, 2021. As described in Item 4.01(a) below, the
change in independent registered public accounting firm is not the
result of any disagreement with the Former Accounting Firm.
(a)
Previous Independent
Accountants
(i) On
November 29, 2021, the Company dismissed the Former Accounting Firm
as its independent registered public accounting firm effective on
November 30, 2021.
(ii) The
Former Accounting Firm of the Company's financial statements has
not issued an adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope, or accounting
principles for either of the past two years and up to and including
July 31, 2021.
The
reports of the Former Accounting Firm on the Company’s
financial statements as of and for the years ended April 30, 2021
and 2020 contained an explanatory paragraph which noted that there
was substantial doubt as to the Company’s ability
to continue as a going concern as the Company has incurred net
losses since inception and existing uncertain conditions which the
Company faces relative to its obtaining capital in the equity
markets.
(iii) The
Company’s Board
was notified by the auditors of their decision to resign resulting
in a change in independent accountants, and then acting under
authority delegated to it, approved the change of the independent
accountants at a Board of Director’s meeting
on November 29, 2021.
(iv)
During the years ended April 30, 2021 and 2020 and the period
through July 31, 2021, there (i) have been no disagreements with
the Former Accounting Firm 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 the Former Accounting Firm, would have caused the Former
Accounting Firm to make reference to the subject matter of such
disagreements in its reports on the financial statements for such
years and (ii) were no reportable events of the kind in Item
304(a)(1)(v) of Regulation S-K.
The Company has requested
that the Former Accounting Firm furnish it with a letter addressed
to the Securities and Exchange Commission stating whether or not it
agrees with the above statement. A copy of the letter from the
Former Accounting Firm is attached hereto as Exhibit 16.1 to this
Form 8-K.
(b)
New Independent Accountants
On November 29, 2021, the
Company engaged Olayinka Oyebola & CO (Chartered Accountants)
(the “New
Accounting Firm”) as our
independent registered public accounting firm for the year ended
April 30, 2022. The Board made the decision to engage the New
Accounting Firm acting under authority delegated to it and the
Board of Directors approved the same on November 29, 2021.
The Company has not consulted
with the New Accounting Firm during our two most recent fiscal
years or during any subsequent interim period prior to its
appointment as New Accounting Firm 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 on our financial statements, and neither a
written report was provided to us nor oral advice was provided that
the New 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 (ii) any
matter that was either the subject of disagreement (as defined in
Item 304(a)(1)(iv) of Regulation S-K and the related instructions)
or a reportable event (within the meaning of Item 304(a)(1)(v) of
Regulation S-K).
Item 9.01 Financial
Statements and Exhibits.
(a)
Financial statements of businesses or funds acquired.
(b) Pro Forma financial information
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(d) Exhibits.
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Exhibit No.
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Description
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16.1
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Letter from Exelient PAC
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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.
Yijia Group Corp.
/s/Barry Sytner
By: Barry Sytner, DEO
December 1, 2021
2