BlueOne Technologies, Inc 8-K, filed Jun 5, 2023
BlueOne Technologies, Inc. (BCRD)
About this 8-K
BlueOne Technologies, Inc filed this 8-K on June 5, 2023, reporting on events of May 30, 2023.
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
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Item 4.01. Changes in Registrant’s Certifying Accountant.
On May 30, 2023, the Board of Directors of BlueOne Card, Inc., a Nevada corporation, approved the engagement of Salberg & Company, P.A. (“Salberg”) as the Company’s independent registered public accounting firm and dismissed SS Accounting & Auditing, Inc. (“SS A&A”) from that role.
During the fiscal years ended March 31, 2022 and March 31, 2021, neither of SS A&A’s reports on the financial statements contained an adverse opinion or a disclaimer of opinion, or were qualified or modified as to uncertainty, audit scope, or accounting principles.
During the fiscal years ended March 31, 2022 and March 31, 2021, and the subsequent interim period through the date of the filing of this Current Report on Form 8-K (the “Report”), there were (i) no “disagreements” as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, between the Company and SS A&A on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which that, if not resolved to SS A&A’s satisfaction, would have caused SS A&A to make reference to the subject matter of any such disagreement in connection with its reports for such years and interim period and (ii) no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K during the two most recent fiscal years or the subsequent interim period.
The Company provided SS A&A with a copy of the disclosures it is making in this Report. The Company requested that SS A&A furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made herein. A copy of SS A&A’s letter dated June 5, 2023 is attached as Exhibit 16.1 hereto.
During the fiscal years ended March 31, 2022 and March 31, 2021, and the subsequent interim period through the date of the filing of this Report, neither the Company nor anyone on its behalf has consulted with Salberg regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements and neither a written report nor oral advice was provided to the Company that Salberg concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
| Exhibit No. | Description | |
| 16.1 | Letter of SS Accounting & Auditing, Inc. to the Commission dated June 5, 2023 | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
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.
| BlueOne Card, Inc. | ||
| Date: June 5, 2023 | By: | /s/ James Koh |
| James Koh, Chief Executive Officer | ||
Exhibit 16.1
June 5, 2023
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on May 30, 2023, to be filed by our former client, BlueOne Card, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm. We have no basis to agree or disagree with other statements of the registrant contained therein.
Very truly yours,
/s/ SS Accounting & Auditing, Inc.