Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.

On September 2, 2022, the Board of Directors (the "Board") of Tengjun Biotechnology Corp. (the "Company") concluded that the Company's previously issued financial statements, contained within its Quarterly Report on Form 10-Q for the quarter ended June 30, 2022, should no longer be relied upon due to errors in such financial statements. Therefore, a restatement of these prior financial statements is required. Accordingly, the Company intends to restate the aforementioned financial statements by amending its quarterly report on Form 10-Q for the quarter ended June 30, 2022 as soon as reasonably practicable.

The errors were discovered during the course of management's review of the Company's agreements. The unintentional errors occurred based on a miscommunication between the Company's management and accountant. As a result, the Company has implemented new measures to ensure that this type of error does not occur again.

The Company's management discussed the matters disclosed in this Item 4.02 with KCCW Accountancy Corp., ("KCCW"), the Company's independent registered public accounting firm.

The information in this Item 4.02 is furnished solely pursuant to Item 4.02. Consequently, such information is not deemed "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934, or otherwise subject to the liabilities of that section. Moreover, the information in this Item 4.02 shall not be deemed to be incorporated by reference into the filings of the registrant under the Securities Act of 1933.


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