Item 4.01 Changes in Registrant's Certifying Accountant.
a) Dismissal of previous independent registered public accounting firm
(i) OnApril 21, 2021 , the officers ofLeader Hill Corporation (the "Company") delivered to JP Centurion & Partners PLT ("JP Centurion"), written notice of dismissal of JP Centurion as the Company's auditor. (ii) The Company engaged JP Centurion onJanuary 8, 2018 . During the period fromSeptember 28, 2020 toApril 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. (iii) The report of JP Centurion on the financial statements of our Company for the fiscal years endedNovember 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. (iv) Effective as ofMarch 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 untilApril 21, 2021 . (v) During the Company's most recent fiscal year and throughMarch 15, 2021 , the effective date of dismissal, and toApril 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. (vi) OnApril 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 theSecurities and Exchange Commission . Such letter is filed as an exhibit to this Current Report on Form 8-K.
(b) Appointment of new independent registered public accounting firm
(i) Effective as ofMarch 15, 2021 , the Board approved the engagement ofAudit Alliance LLP ("AA") ofSingapore 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 throughMarch 15, 2021 , the engagement date of AA, neither the Company, nor someone on its behalf, has consulted AA regarding either: (ii) 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 (iii) 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.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits. Exhibit No. DESCRIPTION 16.1 Letter datedApril 22, 2021 from JP Centurion & Partners PLT to theSecurities and Exchange Commission .
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