Item 4.01 Changes in Registrant's Certifying Accountant
(a) Dismissal of Independent Registered Public Accounting Firm
On July 19, 2021, the Board of Directors (the "Board") of Unex Holdings Inc.
(the "Company") approved the dismissal of PLS CPA, A Professional Corp. ("PLS
CPA") as the Company's independent registered public accounting firm.
The reports of PLS CPA on the Company's financial statements for the fiscal
years ended August 31, 2019 and August 31, 2020 did not contain an adverse
opinion or a disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope or accounting principles, except that the audit reports
on the financial statements of the Company for those fiscal years contained
uncertainty about the company's ability to continue as a going concern.
During the fiscal years ended August 31, 2019 and August 31, 2020, and the
subsequent interim periods through July 19, 2021, there have been no
"disagreements" (as defined in Item 304(a)(1)(iv) of Regulation S-K and related
instructions) with PLS 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 PLS CPA would have caused
PLS CPA to make reference thereto in its reports on the financial statements for
such years. During the fiscal years ended August 31, 2019 and August 31, 2020
and the subsequent interim periods through July 19, 2021, there have been no
"reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company provided PLS CPA with a copy of the disclosure it is making herein
in response to Item 304(a) of Regulation S-K, and requested that PLS CPA furnish
the Company with a copy of its letter addressed to the Securities and Exchange
Commission (the "SEC"), pursuant to Item 304(a)(3) of Regulation S-K, stating
whether or not PLS CPA agrees with the statements related to them made by the
Company in this report. A copy of PLS CPA letter to the SEC dated July 19, 2021
is attached as Exhibit 16.1 to this report.
(b) Newly Engaged Independent Registered Public Accounting Firm
On July 19, 2021, the Board approved the appointment of Audit Alliance LLP
("Audit Alliance") as the Company's new independent registered public accounting
firm, effective immediately, to perform independent audit services for the
fiscal year ending August 31, 2021, subject to completion of its standard client
acceptance procedures. During the fiscal years ended August 31, 2019 and August
31, 2020 and in the subsequent interim period through July 19, 2021, neither the
Company, nor anyone on its behalf, consulted Audit Alliance 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 with
respect to the consolidated financial statements of the Company, and no written
report or oral advice was provided to the Company by Audit Alliance that was an
important factor considered by the Company in reaching a decision as to any
accounting, auditing or financial reporting issue; or (ii) any matter that was
the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation
S-K and the related instructions) or a "reportable event" (as that term is
defined in Item 304(a)(1)(v) of Regulation S-K).
Item 8.01 Other Events.
On April 14, 2021 the Company moved its headquarters to No. 2A, Jalan PJU 3/49,
Sunway Damansara, 47810 Selangor, Malaysia. The Company's telephone number was
updated to the following, phone: +603 7733 5727. On July 16, 2021, the Company
moved its headquarters to No. 31-A2, Jalan 5/23A, 6 1/2 Miles off Jalan Kepong,
52000 Kuala Lumpur, Malaysia. The Company's telephone number has been updated to
the following, phone: +6011 3311 8918.
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