Tianci International Changes Auditors

TL;DR

Tianci International just swapped accountants from M&P to DBA Global. Effective immediately.

AI Summary

Tianci International, Inc. announced on September 11, 2024, a change in its certifying accountant. The company has dismissed its previous independent registered public accounting firm, M&P Certified Public Accountants LLP, and has appointed DBA Global Accounting Firm as its new principal accountant. This change is effective immediately.

Why It Matters

A change in auditors can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting, which investors should monitor.

Risk Assessment

Risk Level: medium — Changes in auditors can sometimes precede or coincide with financial irregularities or a shift in company strategy, warranting closer scrutiny.

Key Players & Entities

• Tianci International, Inc. (company) — Registrant
• M&P Certified Public Accountants LLP (company) — Former certifying accountant
• DBA Global Accounting Firm (company) — New certifying accountant
• September 11, 2024 (date) — Date of event

FAQ

Filing Documents

• tianci_8k.htm (8-K) — 26KB
• tianci_ex16.htm (EX-16) — 4KB
• image_001.jpg (GRAPHIC) — 9KB
• 0001683168-24-006360.txt ( ) — 210KB
• ciit-20240911.xsd (EX-101.SCH) — 3KB
• ciit-20240911_lab.xml (EX-101.LAB) — 33KB
• ciit-20240911_pre.xml (EX-101.PRE) — 22KB
• tianci_8k_htm.xml (XML) — 3KB

01 Change in Registrant's Certifying Accountant

Item 4.01 Change in Registrant's Certifying Accountant On September 11, 2024 the Board of Directors of Tianci International, Inc. dismissed Michael T. Studer CPA P.C. from its position as the principal independent accountant for Tianci International, Inc. The dismissal was approved by the Audit Committee of the Board of Directors. The audit report of Michael T. Studer CPA P.C. on Tianci International, Inc.'s financial statements for the years ended July 31, 2023 and July 31, 2022 did not contain any adverse opinion or disclaimer of opinion or qualification, except that the audit report of Michael T. Studer CPA P.C. on Tianci International, Inc.'s financial statements for the years ended July 31, 2023 and July 31, 2022 did contain a modification expressing substantial doubt about the ability of Tianci International, Inc. to continue as a going concern. Michael T. Studer CPA P.C. did not, during the applicable period, advise Tianci International, Inc. of any of the enumerated items described in Item 304(a)(1)(iv) of Regulation S-K. During the two most recent fiscal years and the subsequent interim period through September 11, 2024, there was no disagreement between Tianci International, Inc. and Michael T. Studer CPA P.C. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to its satisfaction, would have caused Michael T. Studer CPA P.C. to make reference to the subject matter of such disagreement in connection with its report. During the same period, there was no "reportable event," as described in Item 304(a)(1)(v) of Regulation S-K. Tianci International, Inc. requested Michael T. Studer CPA P.C. to furnish a letter addressed to the Securities Exchange Commission stating whether or not Michael T. Studer CPA P.C. agrees with the statements in this 8-K pertaining to Michael T. Studer CPA P.C. A copy of the letter is filed as an exhibit to this 8-K. On September 1

01 Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits Exhibits 16 Letter from Michael T. Studer CPA P.C. 104 Cover page interactive data file (embedded within the iXBRL document) 2

SIGNATURES

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. Tianci International, Inc. Date: September 13, 2024 By: /s/ Shufang Gao Shufang Gao, CEO 3

View Full Filing

View this 8-K filing on SEC EDGAR