Yinfu Gold : Change in Certifying Accountants Form 8 K

Item 4.01Changes in Registrant'sCertifyingAccountant

1, Previous independent registered public accountants

a. Effective May 31, 2024 the Board of Directors of Yinfu Gold Corporation., (the "Company") dismissed Pan-China Singapore PAC ("PCCPA"), as the Company's auditor.

b. During the engagement period to May 31, 2024 there were no disagreements with PCCPA on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to PCCPA'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 May 31, 2024, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(iv)).

d. During the period of engagement to May 31, 2024, PCCPA 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 May 31, 2024, PCCPA 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 May 31, 2024 PCCPA did not tender any reports or audit opinions on the Company's financial statements nor did PCCPA render an adverse opinion or disclaimer of opinion. However, we are of the opinion that had PCCPA tendered any reports on the Company's financial statements for fiscal years ended March 31,2023, 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 May 31, 2024 PCCPA 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 May 31, 2024, PCCPA 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 PCCPA to respond fully to the inquiries of the successor accountant.

j. The Company provided a copy of the foregoing disclosures to PCCPA prior to the date of the filing of this Report. 2, New independent accountants

Effective May 31, 2024, the Company has engaged J&S ASSOCIATE PLT ("J$S") of Malaysia as its new registered independent public accountant. Prior to May 31, 2024 the Company did not consult with J$S 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 J$S in either case where written or oral advice provided by J$S 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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