Antiaging Quantum Living Inc 8-K, filed Jul 31, 2024
Antiaging Quantum Living Inc. (AAQL)
About this 8-K
Antiaging Quantum Living Inc filed this 8-K on July 31, 2024, reporting on events of July 25, 2024.
Items reported
- Item 4.01: Change of auditor
- Item 9.01: Financial statements and exhibits
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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Item 4.01 Changes in Registrant’s Certifying Accountant.
(a) Resignation of PWN LLP
On April 15, 2024, the Board of Directors of Antiaging Quantum Living Inc. (the “Company”) received the formal notice that the former accountant PWN LLP (“PWN”), had made the decision to resign as the accountant effective April 15, 2024. On July 25, 2024, the Board of Directors of the Company voted unanimously to accept the resignation.
The reports of PWN on the Company’s consolidated financial statements for the fiscal year ended March 31, 2024 did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. In connection with the audits of the Company’s consolidated financial statements for the fiscal year ended March 31, 2024, there were no disagreements with PWN on any matters of accounting principles or practices, financial statement disclosure or auditing scope and procedures which, if not resolved to the satisfaction of PWN, would have caused PWN to make reference to the matter in their report. There were no reportable events (as that term is described in Item 304(a)(1)(v) of Regulation S-K) during the fiscal year ended March 31, 2024.
The Company has provided a copy of the foregoing disclosures to PWN and requested that PWN furnish it with a letter addressed to the Securities and Exchange Commission stating whether PWN agrees with the above statements. A copy of PWN’s letter, dated July 25, 2024, is filed as Exhibit 16.1 to this Form 8-K.
(b) Engagement of J&S Associate PLT
On July 25, 2024, J&S Associate PLT, (the “J&S”) was appointed as the Company’s independent registered public accounting firm for the financial period ending June 30, 2024, subject to completion of its standard client acceptance procedures.
During the two most recent fiscal years and the subsequent interim periods preceding the J&S’s appointment as independent accountant, the Company has not consulted with J&S with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that would have been rendered on the Company’s consolidated financial statements, or any other matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits
(c) Exhibits
| Exhibit No. | Description of Exhibit | |
| 16.1 | Letter from PWN LLP to the Securities and Exchange Commission dated July 25, 2024. | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |
| 2 |
SIGNATURES
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.
July 31, 2024
| ANTIAGING QUANTUM LIVING, Inc. | ||
| /s/ Barry Wan | ||
| By: | Barry Wan | |
| Title: | President | |
| 3 |
Exhibit 16.1
July 25, 2024
Re: Antiaging Quantum Living Inc.
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Antiaging Quantum Living Inc. (the “Company”), and we reported on the consolidated financial statements of the Company as of and for the fiscal year ended March 31, 2024. On April 15, 2024, we resigned as the accountant of the Company. We have read the Company’s statements included under Item 4.01 of its Form 8-K dated July 25, 2024, and we agree with such statements, except that we are not in a position to agree or disagree with any of the Company’s statements included in Item 4.01(b) regarding the new independent registered public accounting firm.
Very truly yours,
| /s/ PWN LLP |