Item 4.01 Changes in Registrant's Certifying Accountant

(a) On March 14, 2022, New Momentum Corporation, a Nevada corporation (the "Company"), received notice dated March 11, 2022, from Total Asia Associates Plt. ("Total Asia Associates"), that Total Asia Associates had resigned as the independent registered public accounting firm of the Company.

The reports of Total Asia Associates regarding the Company's financial statements as of December 31, 2020 and 2019 and the statement of operations, stockholders' equity (deficit) and cash flows for the years then ended, contained no adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principle. The reports of Total Asia Associates, however, stated that there is substantial doubt about the Company's ability to continue as a going concern.

For the years ended December 31, 2020 and 2019, and during the subsequent interim period through the date of dismissal, the Company had no disagreement with Total Asia Associates on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Total Asia Associates, would have caused them to make reference thereto in their report on the Company's financial statements for such year ended December 31, 2020 and 2019. There were no reportable events, as listed in Item 304(a)(1)(v) of Regulation S-K.

The Company provided Total Asia Associates a copy of the above disclosures and requested Total Asia Associates to furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. Total Asia Associates's response is attached as Exhibit 16.1 to this Current Report on Form 8-K.

(b) On March 14, 2022, the Board of Directors of the Company resolved to engage the independent registered public accounting firm of J&S Associate ("J&S Associate"), the Company's new independent registered public accountants, which appointment J&S Associates has accepted with the dismissal of Total Asia Associates.

During the two most recent fiscal years and the interim period preceding the engagement of J&S Associate, the Company has not consulted with J&S Associate regarding either: (i) the application of accounting principles, (ii) the type of audit opinion that might be rendered by J&S Associate or (iii) any other matter that was the subject of disagreement between the Company and its former auditor as described in Item 304(a)(1)(iv), or a reportable event as described in paragraph 304(a)(1)(v), of Regulation S-K. The Company did not have any disagreements Total Asia Associates and therefore did not discuss any past disagreements with J&S Associate.

Item 9.01 Financial Statements and Exhibits





(d) Exhibits:



Exhibit    Description

  16.1       Letter from Total Asia Associates Plt., dated March 14, 2022
104        Cover Page Interactive Data File (embedded within Inline XBRL document).





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