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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): June 5, 2024

 

Yijia Group Corp.

(Exact Name of Registrant as Specified in its Charter)

 

Nevada   333-218733   35-2583762
(State of incorporation)   (Commission File Number)   (IRS Employer Identification No.)

 

39 E Broadway, Suite 603, New York, NY 10002

(Address of principal office)

 

+1-919-869-0279

(Registrant’s telephone number, including area code)

 

Not Applicable

(Former Name or former address if changed from 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 (see General Instruction A.2. below):

 

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
   
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
   
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
   
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

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

 

Title of each class   Trading Symbol(s)   Name of each exchange on which registered
N/A   N/A   N/A

 

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  

 

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.

 

On June 5, 2024, the Company elected not to continue the engagement of Olayinka Oyebola & Co. (“OO & Co.”) serving as the Company’s independent registered public accounting firm. The termination of the engagement of OO & Co. was approved by the Company’s board of directors (the “Board”).

 

The reports of OO & Co. on the financial statements of the Company as of April 30, 2023 and 2022 and for the fiscal years ended April 30, 2023 and 2022 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, other than an explanatory paragraph regarding the substantial doubt about the Company’s ability to continue as a going concern.

 

During the fiscal years ended April 30, 2022 and 2023 and the subsequent interim period through June 4, 2024, there were no disagreements with OO & Co. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of OO & Co., would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report. During the fiscal years ended April 30, 2022 and 2023 and the subsequent interim period through June 4, 2024, there were no reportable events of the type described in Item 304(a)(1)(v) of Regulation S-K.

 

The Company provided OO & Co. with a copy of the foregoing disclosure and requested OO & Co. to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made therein. A copy of such letter furnished by OO & Co. is filed as Exhibit 16.1 to this Form 8-K.

 

On June 5, 2024, the Board approved the engagement of Simon & Edward, LLP (“S&E”) as the Company’s new independent registered public accounting firm.

 

During the Company’s two most recent fiscal years and the subsequent interim period through June 4, 2024, neither the Company nor anyone on its behalf consulted with S&E regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided that S&E 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 and its related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

 

Item 9.01 Financial Statements and Exhibits.

 

Exhibit
Number
  Description
     
16.1   Letter from Olayinka Oyebola & Co., dated June 10, 2024
104   Cover Page Interactive Data File formatted in inline XBRL

 

 

 

 2 

 

 

SIGNATURE

 

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.

 

 

Date: June 10, 2024

  YIJIA Group Corp.  
   
       
  By: /s/ Qiuping Lu  
 

 

Qiuping Lu

 
   

Chief Executive Officer and Director

(Principal Executive Officer)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 3 

 

 

 

Exhibit 16.1

 

 

 

June 10, 2024

 

United States Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, N.E.

Washington, D.C. 20549

 

 

Re: Yijia Group, Corp.

 

Ladies and Gentlemen:

 

We have read the statements under item 4.01 in the Form 8-K dated June 10, 2024, of Yijia Group, Corp. (the “Company”) to be filed with the Securities and Exchange Commission and we agree with such statements therein as related to our firm. We have no basis to, and therefore, do not agree or disagree with the other statements made by the Company in the Form 8-K.

 

Sincerely,

 

/s/ Olayinka Oyebola

Olayinka Oyebola& Co

Chartered Accountant

 

Lagos, Nigeria

 

 

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