Item 4.01 Changes in Registrant's Certifying Accountant
(a) On May 2, 2022, the board of directors of Landbay Inc (the "Company")
terminated B F Borgers CPA PC ("B F Borgers") as its independent registered
public accounting firm. On the same date, the Board voted to retain Simon &
Edward, LLP ("S&E") as the Company's independent registered public accounting
firm.
The audited reports of B F Borgers on the Company's financial statements for the
years ended March 31, 2021 and 2020 did not contain an adverse opinion or a
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
During the fiscal years ended March 31, 2021 and 2020, and the subsequent
interim periods through December 31, 2021, there were no disagreements with B F
Borgers on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which if not resolved to the
satisfaction of B F Borgers, would have caused B F Borgers to make reference to
the matter in its reports on the Company's financial statements for such
periods.
The Company provided B F Borgers with a copy of the disclosures it is making in
this Current Report on Form 8-K and requested that B F Borgers furnish a letter
addressed to the Securities and Exchange Commission stating whether or not it
agrees with the statements made herein. A copy of B F Borgers' letter dated May
2, 2022, is filed as Exhibit 16.1 hereto.
During the fiscal years ended March 31, 2021 and 2020, and the subsequent
interim periods through the date of the board of directors' decision, the
Company did not consult S&E with respect to the application of accounting
principles to a specified transaction, either completed or proposed, or the type
of audit opinion that might be rendered on the Company's consolidated financial
statements, or any other matter or reportable events listed in Items
304(a)(2)(i) and (ii) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
Exhibit No. Description
16.1 Letter from B F Borgers CPA PC
104 Cover Page Interactive Data File, formatted in Inline XBRL
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