ORIB 8-K/A
Orion Bliss Corp. (ORIB)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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Explanatory Note
This Form 8-K/A is filed as an amendment (“Amendment No. 1”) to the Current Report on Form 8-K by Orion Bliss Corp. (the “Company”) under Items 4.01 and 9.01 on May 16, 2024 (the “Original 8-K”). Amendment No. 1 is being filed in order to correct the trading symbol on the cover page. No other edits have been made.
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ITEM 4.01 CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT.
Former Independent Registered Public Accounting Firm
On May 10, 2024, BF Borgers CPA PC resigned as the independent accounting firm of Orion Bliss Corp. (the “Company”).
The audit reports of BF Borgers CPA PC on the Company’s financial statements as of and for the fiscal years ended April 30, 2022 and 2023 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
During the Company’s two most recent fiscal years ended April 30, 2022 and 2023, the Company had no “disagreements” (as described in Item 304 (a)(1)(iv) of Regulation S-K) with BF Borgers CPA PC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of BF Borgers CPA PC, would have caused it to make reference in connection with its opinion to the subject matter of the disagreements.
During the Company’s two most recent fiscal years ended April 30, 2022 and 2023, there was no “reportable event,” as that term is defined in Item 304(a)(1)(v) of Regulation S-K and the instructions related thereto.
In accordance with Item 304(a)(3) of Regulation S-K, the Company furnished BF Borgers CPA PC with a copy of this Current Report on Form 8-K on May 14, 2024, providing BF Borgers CPA PC with the opportunity to furnish the Company with a letter addressed to the Securities and Exchange Commission (the “SEC”) stating whether it agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K and if not, stating the respects in which it does not agree. Attached as Exhibit 16.1 is a copy of BF Borgers CPA PC’s letter addressed to the SEC relating to the statements made by the Company in this report.
New Independent Registered Public Accounting Firm
On May 14, 2024, the Audit Committee and the Board of Directors of the Company appointed Boladale Lawal and Co, Chartered Accountants as its new independent registered public accounting firm to audit and review the Company’s financial statements.
During the Company’s two most recent fiscal years ended April 30, 2022 and 2023, and for the subsequent interim period through the date hereof prior to the engagement of Boladale Lawal and Co, neither the Company nor anyone on its behalf consulted Boladale Lawal and Co regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; or on the type of audit opinion that might be rendered on the consolidated financial statements of the Company, and neither a written report nor oral advice was provided to the Company that Boladale Lawal and Co concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(d) Exhibits
| Exhibit | ||
| No. | Description | |
16.1 |
Letter from CPA | |
| 104.1 | Cover Page Interactive Data File - the cover page XBRL tags are embedded with the Inline XBRL 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.
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Orion Bliss Corp. |
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| Date: May 23, 2024 | By: | /s/ Alexandra Solomovskaya |
| Alexandra Solomovskaya | ||
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President, Treasurer, Secretary and Director |
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Exhibit 16.1
May 16, 2024
United States Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, N.E.
Washington, D.C. 20549
Re: Orion Bliss Corp.
Ladies and Gentleman:
We have read the statements under item 4.01 in the Form 8-K dated May 14, 2024, of Orion Bliss Corp. (the “Company”) to be 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.
Sincerely,
BF Borgers CPA PC
Certified Public Accountants
Lakewood, CO