ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

(a) Previous independent registered public accounting firm

On April 5, 2023, Jubilant Flame International, LTD (the "Company") dismissed TPS Thayer, LLC Certified Public Accountants ("TPS") as its independent registered public accounting firm. The reports of TPS Thayer, LLC regarding the Company's financial statements for the fiscal years ended February 28, 2022 and February 28, 2021 did not contain an adverse opinion or disclaimer of opinion and were not modified as to uncertainty, audit scope, or accounting principles, except each report did contain an explanatory paragraph related to the Company's ability to continue as a going concern.

The Company's Board of Directors participated in and approved the decision to change independent registered public accounting firms.

During the Company's fiscal years February 28, 2022 and February 28, 2021, there were (i) no disagreements with TPS Thayer, LLC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of TPS Thayer, LLC would have caused TPS Thayer, LLC to make reference to the subject matter of the disagreements in connection with its report, and (ii) with the exception of material weaknesses related to reconciliation of various accounts, lack of precision and accuracy to properly reflect in the financial statements, no "reportable events" as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided TPS Thayer, LLC with a copy of the foregoing disclosures and requested TPS Thayer, LLC to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not TPS Thayer, LLC agrees with the disclosures. A copy of the letter provided by TPS Thayer, LLC is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) New Independent Registered Public Accounting Firm

Effective April 5, 2023, the Company engaged KCCW, Accountancy Corp Certified Public Accountants ("KCCW") as the Company's new independent registered public accounting firm. During the two most recent fiscal years and through April 5, 2023, the Company had not consulted with KCCW regarding any of the following:

The application of accounting principles to a specific transaction, either completed or proposed; The type of audit opinion that might be rendered on the Company's financial statements, and none of the following was provided to the Company: (a) a written report, or (b) oral advice that KCCW concluded was an important factor considered by the Company in reaching a decision as to accounting, auditing or financial reporting issue; or Any matter that was subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K.






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ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS





Exhibit
Number     Description
  16.1       Letter from TPS Thayer, LLC dated April 5, 2023 regarding change in
           certifying accountant
104        Cover Page Interactive Date File (embedded within the Inline XBRL
           Document)





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