LNBY 8-K
Landbay Inc (LNBY)
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) On May 2, 2022, the board of directors of Landbay Inc (the “Company”) terminated B F Borgers CPA PC (“B F Borgers”) as its independent registered public accounting firm. On the same date, the Board voted to retain Simon & Edward, LLP (“S&E”) as the Company’s independent registered public accounting firm.
The audited reports of B F Borgers on the Company’s financial statements for the years ended March 31, 2021 and 2020 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
During the fiscal years ended March 31, 2021 and 2020, and the subsequent interim periods through December 31, 2021, there were no disagreements with B F Borgers on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if not resolved to the satisfaction of B F Borgers, would have caused B F Borgers to make reference to the matter in its reports on the Company’s financial statements for such periods.
The Company provided B F Borgers with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that B F Borgers furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made herein. A copy of B F Borgers’ letter dated May 2, 2022, is filed as Exhibit 16.1 hereto.
During the fiscal years ended March 31, 2021 and 2020, and the subsequent interim periods through the date of the board of directors’ decision, the Company did not consult S&E with respect to 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 consolidated financial statements, or any other matter or reportable events listed in Items 304(a)(2)(i) and (ii) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
| Exhibit No. | Description | |
| 16.1 | Letter from B F Borgers CPA PC | |
| 104 | Cover Page Interactive Data File, formatted in Inline XBRL |
| 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.
| LANDBAY INC | ||
| Dated: May 2, 2022 | By: | /s/ Xiaowei Jin |
| Xiaowei Jin | ||
| President | ||
| 3 |
Exhibit 16.1
