Form 8-K - Current report
05 October 2023 - 7:47AM
Edgar (US Regulatory)
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2023-10-04
2023-10-04
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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d)
of
the Securities Exchange Act of 1934
Date
of Report (date of earliest event reported): October 4, 2023
ANTIAGING
QUANTUM LIVING, Inc.
(Exact
Name of Registrant as Specified in its Charter)
New
York |
|
000-56157 |
|
47-2643986 |
(State
of
incorporation) |
|
(Commission
File
Number) |
|
(IRS
Employer
Identification
No.) |
133-27
39th Ave #PH2A Flushing, NY |
|
11354 |
(Address
of principal executive offices) |
|
(Zip
Code) |
(929)
- 527-5382
(Registrant’s
telephone number, including area code)
Check
the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under
any of the following provisions (see General Instruction A.2. below):
☐ |
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |
|
|
☐ |
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |
|
|
☐ |
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |
|
|
☐ |
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) |
Indicate
by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405
of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
|
Emerging
growth company ☒ |
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
Securities
registered pursuant to Section 12(b) of the Act: None
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
N/A
|
|
N/A
|
|
N/A
|
Item
4.01 Changes in Registrant’s Certifying Accountant.
(a)
The Board of Directors of Antiaging Quantum Living Inc. (the “Company”) recently conducted a competitive selection process
to determine the Company’s independent registered public accounting firm for the financial period ending September 30, 2023. The
Company invited several public accounting firms to participate in this process, including Simon & Edward, LLP. (“Simon &
Edward”), the Company’s independent registered public accounting firm for the fiscal year ended March 31, 2023. As a result
of this process, the Company approved the appointment of PWN LLP (“PWN”) as the Company’s independent registered public
accounting firm the financial period ending September 30, 2023, subject to completion of its standard client acceptance procedures. This
action effectively dismissed Simon & Edward as the Company’s independent registered public accounting firm as of October 4,
2023.
The
reports of Simon & Edward on the Company’s consolidated financial statements for the fiscal years ended March 31, 2023 and
2022 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or
accounting principles. In connection with the audits of the Company’s consolidated financial statements for the fiscal years ended
March 31, 2023 and 2022, and in the subsequent interim period through June 30, 2023, there were no disagreements with Simon & Edward
on any matters of accounting principles or practices, financial statement disclosure or auditing scope and procedures which, if not resolved
to the satisfaction of Simon & Edward, would have caused Simon & Edward to make reference to the matter in their report. There
were no reportable events (as that term is described in Item 304(a)(1)(v) of Regulation S-K) during the two fiscal years ended March
31, 2023 and 2022, or in the subsequent period through June 30, 2023.
The
Company has provided a copy of the foregoing disclosures to Simon & Edward and requested that Simon & Edward furnish it with
a letter addressed to the Securities and Exchange Commission stating whether Simon & Edward agrees with the above statements. A copy
of Simon & Edward’s letter, dated October 4, 2023, is filed as Exhibit 16.1 to this Form 8-K.
(b)
During the two most recent fiscal years and in the subsequent interim period through June 30, 2023, the Company has not consulted with
PWN with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of
audit opinion that would have been rendered on the Company’s consolidated financial statements, or any other matters set forth
in Item 304(a)(2)(i) or (ii) of Regulation S-K.
Item
9.01 Financial Statements and Exhibits
(c)
Exhibits
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.
October
4, 2023
ANTIAGING
QUANTUM LIVING, Inc. |
|
|
|
|
|
/s/
Barry Wan |
|
By:
|
Barry
Wan |
|
Title:
|
President
|
|
Exhibit 16.1
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