ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Former Independent Registered Public Accounting Firm
On December 30, 2020, WWC, P.C. ("WWC") resigned as the independent registered
public accounting firm of Bylog Group Corp. (the "Company"), effectively
immediately.
WWC has not issued any report on the consolidated financial statements of the
Company prior to its resignation.
Since its engagement as the Company's independent registered public accounting
firm on September 13, 2018 and through December 30, 2020, there were no
disagreements between the Company and WWC on any matters of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedures, which disagreements, if not resolved to the satisfaction of WWC,
would have caused WWC 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 March 31, 2019 and 2020,
and for the subsequent interim period through December 30, 2020, there was one
"reportable event" within the meaning of Item 304(a)(1)(v) of Regulation S-K,
relating to disclosure that our disclosure controls and procedures were not
effective to ensure that information required to be disclosed in the reports
that the Company filed or submitted under the Securities Exchange Act of 1934,
as amended, is (i) recorded, processed, summarized and reported within the time
periods specified in the Securities and Exchange Commission ("SEC") rules and
forms and (ii) accumulated and communicated to the Company's management,
including its principal executive officer and principal financial officer, as
appropriate to allow timely decisions regarding required disclosure.
In accordance with Item 304(a)(3) of Regulation S-K, the Company furnished WWC
with a copy of this Current Report on Form 8-K on December 30, 2020, providing
WWC with the opportunity to furnish the Company with a letter addressed to 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 WWC's letter
addressed to the SEC relating to the statements made by the Company in this
report.
New Independent Registered Public Accounting Firm
On December 30, 2020, in connection with the resignation of WWC, upon the
approval of its sole director, the Company engaged JLKZ CPA LLP ("JLKZ") as its
new independent registered public accounting firm to audit and review the
Company's financial statements, effective immediately.
During the Company's two most recent fiscal years ended March 31, 2019 and 2020,
and for the subsequent interim period through December 30, 2020, neither the
Company nor anyone on its behalf consulted JLKZ 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 JLKZ 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 WWC, P.C., dated December 30, 2020
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BYLOG GROUP CORP. 
