Item 4.01 Changes in Registrant's Certifying Accountant.
On July 13, 2021 PLS CPA, a Professional Corp. resigned from its position as the
principal independent accountant for China Wuyi Mountain Ltd.
The audit report of PLS CPA, a Professional Corp. on China Wuyi Mountain Ltd.'s
financial statements for the years ended August 31, 2019 and 2018 did not
contain an adverse opinion or disclaimer of opinion or qualification, except
that said audit report contained a modification expressing substantial doubt
about the ability of China Wuyi Mountain Ltd. to continue as a going concern.
PLS CPA, a Professional Corp. did not, during the applicable periods, advise
China Wuyi Mountain Ltd. of any of the enumerated items described in Item
304(a)(1)(iv) of Regulation S-K.
During the two most recent fiscal years and the period to July 13, 2021, there
was no disagreement between China Wuyi Mountain Ltd. and PLS CPA, a Professional
Corp. on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreement, if not resolved
to its satisfaction, would have caused PLS CPA, a Professional Corp. to make
reference to the subject matter of such disagreement in connection with its
report. During the same period, there was no "reportable event," as described in
Item 304(a)(1)(v) of Regulation S-K.
China Wuyi Mountain Ltd. has requested PLS CPA, a Professional Corp. to furnish
a letter addressed to the Securities Exchange Commission stating whether or not
PLS CPA, a Professional Corp. agrees with the statements in this 8-K relating to
PLS CPA, a Professional Corp. A copy of the letter is filed as an exhibit to
this 8-K.
On July 17, 2021, China Wuyi Mountain Ltd. retained the firm of Sadler, Gibb &
Associates, LLC to serve as its new independent public accounting firm. The
appointment of Sadler, Gibb & Associates, LLC to serve as independent public
accounting firm was approved by the Board of Directors of China Wuyi Mountain
Ltd. At no time during the past two fiscal years or any subsequent period prior
to July 17, 2021 did China Wuyi Mountain Ltd. consult with Sadler, Gibb &
Associates, LLC regarding any matter of the sort described above with reference
to PLS CPA, a Professional Corp., any issue relating to the financial statements
of China Wuyi Mountain Ltd., or the type of audit opinion that might be rendered
for China Wuyi Mountain Ltd.
Item 9.01 Financial Statements and Exhibits
Exhibits
16. Letter dated September 21, 2021 from PLS CPA, a Professional Corp.
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