NAPD 8-K
NAPC Defense, Inc. (NAPD)
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. |
On June 26, 2025, the Board of Directors of NAPC Defense, Inc. (the “Company”) approved the dismissal of Astra Audit & Advisory LLC, the Company’s independent registered public accounting firm, and concurrently approved the engagement of Salberg & Company, P.A. as the Company’s new independent registered public accounting firm, effective the same date. Astra Audit & Advisory LLC issued the auditor’s report on the Company’s financial statements for the years ended April 30, 2024, however the annual report for the period ended April 30, 2025, has not been filed, and will be with the newly appointed firm of Salberg & Company, P.A.
Since there has been no final filing due to the departure of Astra Audit & Advisory LLC as the auditing firm for the Company, there is no issue as to such annual report for the period ended April 30, 2025, that exists.
During the Company’s fiscal years ended April 30, 2024 and any subsequent interim period through June 26, 2025, the date of the agreed to and necessary dismissal of Astra Audit & Advisory LLC, there were no disagreements with Astra Audit & Advisory LLC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Astra Audit & Advisory LLC satisfaction, would have caused Astra Audit & Advisory LLC to make reference to the subject matter of the disagreements in connection with their report on the Company’s consolidated financial statements for such years; and there were not reportable events, as listed in Item 304(a)(l)(v) of Regulation S-K.
The Company provided Astra Audit & Advisory LLC with a copy of the disclosure contained in this Form 8-K and requested in writing that Astra Audit & Advisory LLC furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with such disclosures. Astra Audit & Advisory LLC provided a letter, which was agreed to by the Company on June 26, 2025 stating its agreement with such statements, which is attached as Exhibit 16.1 to this Form 8-K.
(b) Engagement of New Independent Registered Public Accounting Firm.
Effective June 26, 2025, the Board of Directors of the Company approved the appointment of Salberg & Company, P.A., as its independent registered public accountant for the year ended April 30, 2025. During the Company’s most recent fiscal years ended April 30, 2023 and 2024 and subsequent interim periods through the date of appointment, neither the Company nor anyone acting on its behalf has consulted with Salberg & Company, P.A. with respect to: (i) 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 (ii) 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. |
| Exhibits | Description |
| 16.1 | Auditor transition letter from The Aero Solution |
| 104 | Cover Page Interactive Data File (formatted as Inline XBRL) |
SIGNATURE
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.
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NAPC Defense, Inc.
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| Dated: July 2, 2025 | By | /s/ Kenny West |
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KennyWest CEO | ||
Exhibit 16.1
July 2, 2025
Office of the Chief Accountant
Securities and Exchange Commission
100F Street, NE
Washington, D.C. 20549
Dear Sir/Madam:
We have read the statements made by NAPC Defense, Inc., which were provided to us and which we understand will be filed with the Commission in a report on Form 8-K pursuant to Item 4.01 of Regulation S-K, regarding the change in its certifying accountant. We agree with the statements concerning our firm in such Current Report on Form 8-K. We have no basis to agree or disagree with other statements made under Item 4.01.
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8- K.
Very truly yours,
Astra Audit & Advisory LLC
3702 West Spruce Street #1430 i Tampa, Florida 33607 i +1.813.441.9707