Item 4.01. Changes in Registrant's Certifying Accountant.
On May 30, 2023, the Board of Directors of BlueOne Card, Inc., a Nevada
corporation, approved the engagement of Salberg & Company, P.A. ("Salberg") as
the Company's independent registered public accounting firm and dismissed SS
Accounting & Auditing, Inc. ("SS A&A") from that role.
During the fiscal years ended March 31, 2022 and March 31, 2021, neither of SS
A&A's reports on the financial statements contained an adverse opinion or a
disclaimer of opinion, or were qualified or modified as to uncertainty, audit
scope, or accounting principles.
During the fiscal years ended March 31, 2022 and March 31, 2021, and the
subsequent interim period through the date of the filing of this Current Report
on Form 8-K (the "Report"), there were (i) no "disagreements" as that term is
defined in Item 304(a)(1)(iv) of Regulation S-K, between the Company and SS A&A
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, any of which that, if not resolved
to SS A&A's satisfaction, would have caused SS A&A to make reference to the
subject matter of any such disagreement in connection with its reports for such
years and interim period and (ii) no reportable events within the meaning of
Item 304(a)(1)(v) of Regulation S-K during the two most recent fiscal years or
the subsequent interim period.
The Company provided SS A&A with a copy of the disclosures it is making in this
Report. The Company requested that SS A&A furnish a letter addressed to the
Securities and Exchange Commission stating whether or not it agrees with the
statements made herein. A copy of SS A&A's letter dated June 5, 2023 is attached
as Exhibit 16.1 hereto.
During the fiscal years ended March 31, 2022 and March 31, 2021, and the
subsequent interim period through the date of the filing of this Report, neither
the Company nor anyone on its behalf has consulted with Salberg regarding (i)
the application of accounting principles to a specific transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
the Company's financial statements and neither a written report nor oral advice
was provided to the Company that Salberg concluded was an important factor
considered by the Company in reaching a decision as to any accounting, auditing,
or financial reporting issue, (ii) any matter that was the subject of a
disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or
(iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation
S-K.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
Exhibit No. Description
16.1 Letter of SS Accounting & Auditing, Inc. to the Commission dated
June 5, 2023
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document)
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