UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM
CURRENT REPORT
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Item 4.01. Change in Registrant’s Certifying Accountant.
(a) Resignation of independent registered public accounting firm
On May 29, 2025, DH Enchantment, Inc. (the “Company”), the Board decided to nominate new auditors and accordingly, J&S Associate PLT (“J&S”) tendered its resignation- as the Company’s independent registered public accounting firm effective May 29, 2025 in accordance with its responsibilities under the rules and standards of the Public Company Accounting Oversight Board (“PCAOB”).
The reports of J&S on the Company’s financial statements as of and for the two most recent fiscal years ended March 31, 2024 and March 31, 2023, did not contain an adverse opinion or a disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting principles except that there was an explanatory paragraph as to the Company’s ability to continue as a going concern.
During the years ended March 31, 2024 and 2023 and the subsequent interim period from April 1, 2024 to the date of this report, and in connection with the audit of the Company’s financial statements, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with J&S on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to J&S’s satisfaction, would have caused J&S to make reference to the subject matter of the disagreement in connection with its reports on the Company’s consolidated financial statements for such periods and (b) no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions).
The Company provided J&S with a copy of the disclosures in this report and has requested that J&S furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not J&S agrees with the statements in this Item 4.01. A copy of this letter is filed as Exhibit 16.1 to this report.
(b) Engagement of new independent registered public accounting firm
The Company has engaged Aloba, Awomolo & Partners (Chartered Accountants) (“AA&P”) as the independent registered public accounting firm for the Company, effective May 29, 2025. The Board approved the engagement of AA&P.
During the Company’s two most recent fiscal years (ended March 31, 2024 and March 31, 2023) and the subsequent interim period prior to the engagement of AA&P, neither the Company, nor anyone on the Company’s behalf consulted with AA&P regarding either: (1) the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements; or (2) any matter that was either the subject of a disagreement (as defined in Regulation S-K, Item 304(a)(1)(iv) and the related instructions) or reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)).
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
Exhibit No. | Description | |
16.1 | Letter to the Securities and Exchange Commission from J&S Associate PLT dated May 30, 2025 | |
104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
DH ENCHANTMENT, INC. | ||
Date: May 30, 2025 | By: | /s/ Cheung, Cheuk Yin |
Cheung Cheuk Yin, Chief Executive Officer, Chief Financial Officer and Secretary
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