Item 4.01 Changes in Registrant's Certifying Accountant
1, Previous independent registered public accountants
a. Effective January 4, 2023 the Board of Directors of Yinfu Gold Corporation.,
(the "Company") dismissed JLKZ CPA LLP ("JLKZ"), as the Company's auditor.
b. During the engagement period to January 4, 2023 there were no disagreements
with JLKZ on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which, if not resolved to
JLKZ's satisfaction, would have caused the auditor to make reference to the
subject matter of the disagreement in connection with his report.
c. During the period of engagement to January 4, 2023, there have been no
reportable events (as defined in Regulation S-K Item 304(a)(1)(iv)).
d. During the period of engagement to January 4, 2023 JLKZ did not advise the
Company that the internal controls necessary for the Company to develop reliable
financial statements did not exist.
e. During the of engagement to January 4, 2023 JLKZ did not advise the Company
that any information had come to their attention which had led them to no longer
be able to rely on management's representation, or that had made JLKZ unwilling
to be associated with financial statements prepared by management.
f. During the period of engagement to January 4, 2023 JLKZ did not tender any
reports or audit opinions on the Company's financial statements nor did JLKZ
render an adverse opinion or disclaimer of opinion. However, we are of the
opinion that had JLKZ tendered any reports on the Company's financial statements
for fiscal years ended March 31, 2019, 2020, 2021and 2022, those reports would
have contained explanatory paragraphs noting that there was substantial doubt
about the Company's ability to continue as a going concern.
g. During the period of engagement to January 4, 2023 JLKZ did not advise the
Company that the scope of any audit needed to be expanded significantly or that
more investigation was necessary.
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h. During the period of engagement to January 4, 2023, JLKZ did not advise the
Company that there was any information which the accountant concluded would
materially impact the fairness and reliability of either (i) a previously issued
audit report or the underlying financial statements, or (ii) the financial
statements issued or to be issued covering the fiscal period(s) subsequent to
the date of the most recent financial statements covered by an audit report
(including information that, unless resolved to the accountant's satisfaction,
would prevent it from rendering an unqualified audit report on those financial
statements.
i. We have authorized JLKZ to respond fully to the inquiries of the successor
accountant.
j. The Company provided a copy of the foregoing disclosures to JLKZ prior to the
date of the filing of this Report.
2, New independent accountants
Effective January 5, 2023, the Company has engaged Pan-China Singapore PAC
("PCCPA") of Singapore as its new registered independent public accountant.
Prior to January 5, 2023 the Company did not consult with PCCPA regarding (i)
the application of accounting principles to a specified transaction, (ii) the
type of audit opinion that might be rendered on the Company's financial
statements by PCCPA in either case where written or oral advice provided by
PCCPA would be an important factor considered by us in reaching a decision as to
any accounting, auditing or financial reporting issues or (iii) any other matter
that was the subject of a disagreement between us and our former auditor or was
a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of
Regulation S-K, respectively).
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Item 9.01 Financial Statements and Exhibits
Exhibit No. Description
16.1 JLKZ's Letter to the Securities and Exchange Commission dated
January 6, 2023
None.
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