6-K
Virax Biolabs Group Ltd (VRAX)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 6-K
REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934
For the month of April 2023
Commission File Number: 001-41440
Virax Biolabs Group Limited
(Registrant’s Name)
20 North Audley Street
London, W1K 6LX
United Kingdom
(Address of Principal Executive Offices)
Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.
Form 20-F ☒ Form 40-F ☐
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): ☐
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): ☐
Changes in Registrant’s Certifying Accountant
Discontinuation of the Services from the Company’s Independent Registered Public Accounting Firm
Virax Biolabs Group Limited (the “Company”) is furnishing this current report on Form 6-K to report the dismissal of BF Borgers CPA PC (“BFB”) effective April 19, 2023. The dismissal of BFB has been considered and approved by the board of directors (the “Board”) of the Company.
BFB’s reports on the Company’s financial statements for the fiscal years ended March 31, 2022 and 2021 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, except that such reports expressed doubt regarding the Company’s ability to continue as a going concern. Furthermore, during the Company’s two most recent fiscal years and through April 19, 2023, there have been no disagreements with BFB on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to BFB’s satisfaction, would have caused BFB to make reference to the subject matter of any such disagreements in connection with its reports on the Company’s financial statements for such periods.
For the fiscal years ended March 31, 2022 and 2021 and through April 19, 2023, there were no “reportable events” as that term is described in Item 16F(a)(1)(v) of the Form 20-F.
The Company provided BFB with a copy of the above disclosure and requested that BFB furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not it agrees with the above statement. A copy of BFB’s letter is filed as Exhibit 16.1 to this Form 6-K.
Appointment of New Independent Registered Public Accounting Firm
The Company has appointed Reliant CPA PC (“Reliant”) as successor auditor of the Compnay effective April 19, 2022 to audit the Company’s consolidated financial statements as of and for the fiscal year ended March 31, 2023. The appointment of Reliant has been approved by the Board.
During the Company’s two most recent fiscal years and through April 19, 2023, neither the Company nor anyone acting on the Company’s behalf consulted Reliant with respect to any of the matters or reportable events set forth in Item 16F(a)(2)(i) and (ii) of the Form 20-F.
Financial Statements and Exhibits
| Exhibit No | Description |
|---|---|
| 16.1 | Letter of BF Borgers CPA PC dated April 21, 2023, regarding change in independent registered public accounting firm. |
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 thereunto duly authorized.
| VIRAX BIOLABS GROUP LIMITED | |||
|---|---|---|---|
| Date: | April 21, 2023 | By: | /s/ James Foster |
| James Foster, Chief Executive Officer |
EX-16
Exhibit 16.1
April 21, 2023
Securities and Exchange Commission
Office of the Chief Accountant
100 F Street N.E. Washington, D.C. 20549
Re: Virax Biolabs Group Limited
File Ref. No. 001-41440
We have read the statements made by Virax Biolabs Group Limited, which we understand will be filed with the Commission, pursuant to Item 4.01 of Form 6- K, as part of Virax Biolabs Group Limited Form 6-K report dated April 21, 2023. We agree with such statements as they pertain to our Firm in such Form 6- K.
We have no basis to agree or disagree with any other statements of the Company contained in Item 4.01.
Sincerely,

BF Borgers CPA PC