LDDD 8-K/A
Longduoduo Co Ltd (LDDD)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
(Amendment No. 1)
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
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Explanatory Note
Item 4.01 Change in Registrant’s Certifying Accountant
On June 16, 2023 the Board of Directors of Longduoduo Company Limited dismissed KCCW Accountancy Corp. from its position as the principal independent accountant for Longduoduo Company Limited. The dismissal was approved by the Audit Committee of the Board of Directors.
The audit report of KCCW Accountancy Corp. on Longduoduo Company Limited’s financial statements for the years ended June 30, 2022 and 2021 did not contain any adverse opinion or disclaimer of opinion or qualification, except that the audit report of KCCW Accountancy Corp. on Longduoduo Company Limited’s financial statements for the years ended June 30, 2022 and 2021 did contain a modification expressing substantial doubt about the ability of Longduoduo Company Limited to continue as a going concern. KCCW Accountancy Corp. did not, during the applicable periods, advise Longduoduo Company Limited of any of the enumerated items described in Item 304(a)(1)(iv) of Regulation S-K.
During the two most recent fiscal years and the subsequent interim period through June 16, 2023, there was no (i) disagreement between Longduoduo Company Limited and KCCW Accountancy Corp. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to its satisfaction, would have caused KCCW Accountancy Corp. to make reference to the subject matter of such disagreement in connection with its report. During the same period, there was no “reportable event,” as described in Item 304(a)(1)(v) of Regulation S-K, except that, in connection with its audit of the financial statement for the years ended June 30, 2022 and 2021 KCCW Accountancy Corp. advised Longduoduo Company Limited that the internal controls necessary for Longduoduo Company Limited to develop reliable financial statements were not effective.
Longduoduo Company Limited has requested KCCW Accountancy Corp. to furnish a letter addressed to the Securities and Exchange Commission stating whether or not KCCW Accountancy Corp. agrees with the statements in this 8-K pertaining to KCCW Accountancy Corp. A copy of the letter is being filed as an exhibit to this amended 8-K.
On June 16, 2023, Longduoduo Company Limited retained the firm of Wei, Wei & Co., LLP to serve as its new independent public accounting firm. At no time during the past two fiscal years or any subsequent period prior to June 16, 2023 did Longduoduo Company Limited consult with Wei, Wei & Co., LLP regarding any matter of the sort described above with reference to KCCW Accountancy Corp., any issue relating to the financial statements of Longduoduo Company Limited, or the type of audit opinion that might be rendered for Longduoduo Company Limited
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Item 9.01 Financial Statements and Exhibits
Exhibits
| 16 | Letter from KCCW Accountancy Corp. |
| 104 | Cover page interactive data file (embedded within the iXBRL document) |
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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.
| Longduoduo Company Limited | ||
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Date: March 27, 2024 |
By: |
/s/ Zhou Hongxiao |
| Zhou Hongxiao, CEO | ||
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Exhibit 16
 |
 |
June 30, 2023
Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, D.C. 20549
| Re: | Longduoduo
Company Limited Commission File Number 333-260951 |
Dear Sir or Madam:
We have read the statements under item 4.01 in the Form 8-K dated June 30, 2023, of Longduoduo Company Limited (the “Company”) filed with the Securities and Exchange Commission and we agree with such statements therein as related to our firm. We have no basis to, and therefore, do not agree or disagree with the other statements made by the Company in the Form 8-K.
| Very truly yours, | |
| /s/ KCCW Accountancy Corp | |
| Diamond Bar, CA |