Item 4.01 Change in Registrant's Certifying Accountant.
On December 8th 2022, the Board of Directors of Boxxy Inc, a Nevada corporation,
approved the resignation of JLKZ CPA LLP ("JLKZ"), as our independent registered
public accountant, effective immediately. The report of JLKZ on the Company's
financial statements for the year ended April 30, 2022 did not contain an
adverse opinion or disclaimer of opinion, and such reports were not qualified or
modified as to uncertainty, audit scope, or accounting principle.
The reports of JLKZ on the Registrant's consolidated financial statements for
the fiscal years ended April 30, 2022 and 2021 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, except as noted in the
paragraph immediately below.
The report of JLKZ on the Company's financial statements as of the year ended
April 30, 2022 contained explanatory paragraphs which noted that there was
substantial doubt as to the Company's ability to continue as a going concern as
the Company has suffered recurring losses from operation, which raised doubt
about its ability to continue as a going concern.
During the fiscal years ended April 30, 2022 and 2021, there have been no
"disagreements" (as defined in Item 304(a)(1)(iv) of Regulation S-K and related
instructions) with JLKZ 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 JLZK, would have caused
JLKZ to make reference thereto in their reports on the consolidated financial
statements for such fiscal years.
On December 8, 2022, we retained the firm of JP Centurion & Partners ("JP"), to
audit our financial statements for our quarter ended October 31, 2022. The
Registrant's Board of Directors approved the appointment of JP as the
Registrant's new independent registered public accounting firm, effective
immediately.
During the fiscal years ended April 30, 2022 and 2021 and any subsequent interim
period through December 8, 2022, neither the Registrant, nor anyone on its
behalf, consulted JP regarding either (i) 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 financial statements of the
Registrant, and no written report or oral advice was provided to the Registrant
by JP that JP concluded was an important factor considered by the Registrant in
reaching a decision as to any 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 and the related instructions) or a
"reportable event" (as that term is defined in Item 304(a)(1)(v) of Regulation
S-K).
The Registrant provided JLKZ with a copy of the disclosure it is making herein
in response to Item 304(a) of Regulation S-K and requested that PwC furnish the
Registrant with a copy of its letter addressed to the Securities and Exchange
Commission (the "SEC"), pursuant to Item 304(a)(3) of Regulation S-K, stating
whether or not JLKZ agrees with the statements related to them made by the
Registrant in this report. A copy of JLKZ's letter to the SEC dated 8th
December, 2022, is attached as Exhibit 16.1 to this report.
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