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    ABVN   US00083Q1022

ABV CONSULTING, INC.

(ABVN)
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ABV CONSULTING, INC. : Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits (form 8-K)

09/22/2021 | 06:04am EST

Item 4.01 Change in Registrant's Certifying Accountant

On September 14, 2021, the Board of Directors as well as the Audit Committee of ABV Consulting, Inc. (the "Company") approved and authorized the dismissal of HKCM CPA & Co., ("HKCM), as its independent registered public accounting firm. On the same date, the Board of Directors as well as the Audit Committee approved and authorized the engagement of the accounting firm of Olayinka Oyebola & Co., as the Company's new independent registered public accounting firm.

HKCM's report on our financial statements dated June 15, 2020, for the fiscal year ended December 31, 2019, did not contain an adverse opinion or disclaimer of opinion, or qualification or modification as to uncertainty, audit scope, or accounting principles.

In connection with the audit of our financial statements for the fiscal year ended December 31, 2019, and in the subsequent interim period through the effective date of dismissal on September 14, 2021, there were no disagreements, resolved or not, with HKCM on any matters of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of HKCM would have caused them to make reference to the subject matter of the disagreements in connection with their report on the financial statements for such year.

During the Company's most recent fiscal year and the period through the effective date of dismissal of HKCM on September 14, 2021, there were no reportable events as described in Item 304(a)(1)(v) of Regulation S-K.

We provided HKCM with a copy of this current report on Form 8-K prior to its filing with the Securities and Exchange Commission, and requested that they furnish us with a letter addressed to the Securities and Exchange Commission stating whether they agree with the statements made in this current report on Form 8-K, and if not, stating the aspects with which they do not agree. The letter from HKCM dated September 20, 2021, is filed as Exhibit 16.1 to this current report on Form 8-K.

During the two most recent fiscal years and the subsequent interim period through the effective date of appointment of Olayinka Oyebola & Co. ("Olayinka"), on September 14, 2021, we had not, nor had any person on our behalf, consulted with Olayinka regarding either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements, nor had Olayinka provided to us a written report or oral advice regarding such principles or audit opinion on any matter that was the subject of a disagreement as set forth in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as set forth in Item 304(a)(1)(v) of Regulation S-K with our former independent registered public accounting firm.

Item 9.01 Financial Statements and Exhibits




(d) Exhibits



Exhibit    Description

  16.1       Letter from HKCM CPA & Co., dated September 20, 2021, to the
           Securities and Exchange Commission regarding statements included in
           this Form 8-K.





2

© Edgar Online, source Glimpses

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Financials (USD)
Sales 2020 - - -
Net income 2020 -0,04 M - -
Net cash 2020 0,00 M - -
P/E ratio 2020 -15,2x
Yield 2020 -
Capitalization 1,38 M 1,38 M -
EV / Sales 2019 -
EV / Sales 2020 -
Nbr of Employees -
Free-Float 14,2%
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Jian Wei Yu CEO, COO, CFO, Secretary & Director
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