Item 4.01. Changes in Registrant's Certifying Accountant
The head office of Temir Corp. (the "Company") has relocated from USA to Hong
Kong. Therefore, on January 14, 2020, the Board of directors of the Company has
decided to terminate the appointment of Michael Gillespie & Associates, PLLC
("MG") as the auditor of the Company.
The audit reports provided by MG regarding the Company's financial statements as
of and for the years ended August 31, 2019 and 2018 contained no adverse opinion
or disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles, except that the audit reports included an
explanatory paragraph that described factors that raised substantial doubt about
the Company's ability to continue as a going concern.
In connection with the audits of the Company's consolidated financial statements
for the fiscal years ended August 31, 2019 and 2018, and in the subsequent
interim period through January 14, 2020, the Company had no disagreement with MG
on any matters of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures which, if not resolved to the
satisfaction of MG, would have caused MG 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 August 31, 2019 and 2018 or
in the subsequent period through January 14, 2020.
The Company provided MG a copy of the above disclosures and requested MG to
furnish a letter addressed to the Securities and Exchange Commission stating
whether or not it agrees with the above statements. MG's response is attached as
Exhibit 16.1 to this Current Report on Form 8-K.
On January 14, 2020, the Company engaged Centurion ZD CPA & Co. ("CZD") to serve
as the Company's new independent registered public accounting firm. The decision
to appoint CZD was unanimously approved by the Company's Board of Directors,
effective immediately.
During the years ended August 31, 2019 and 2018, and through January 14, 2020,
neither the Company nor anyone on its behalf consulted CZD 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 financial statements of the Company, and neither a written report nor oral
advice was provided to the Company that Centurion 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 8.01 Other Events
On January 14, 2019, the Company moved its head office to Suite 1802-03,18/F,
Strand 50, 50 Bonham Strand, Sheung Wan, Hong Kong. The Company's telephone and
fax numbers remain the same, phone : (852) 2852 7388, fax : (852) 2569 9608.
Item 9.01 Financial Statements and Exhibits
Exhibit Description
16.1 Letter from Michael Gillespie & Associates, PLLC dated January 14, 2020
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TEMIR CORP. 
