Yinfu Gold Corp. Changes Certifying Accountant
Ticker: ELRE · Form: 8-K · Filed: Jun 17, 2024 · CIK: 1438461
Sentiment: neutral
Topics: auditor-change, financial-reporting
TL;DR
Yinfu Gold changed its auditor on June 13th. New financials coming.
AI Summary
Yinfu Gold Corporation (formerly Element92 Resources Corp.) filed an 8-K on June 17, 2024, reporting a change in its certifying accountant as of June 13, 2024. The filing also includes financial statements and exhibits. The company is incorporated in Wyoming and its principal business address is in Shenzhen, China.
Why It Matters
A change in a company's auditor can signal potential issues with financial reporting or a desire for a fresh perspective on financial statements.
Risk Assessment
Risk Level: medium — Changes in certifying accountants can sometimes precede or coincide with financial irregularities or restatements.
Key Players & Entities
- Yinfu Gold Corporation (company) — Registrant
- Element92 Resources Corp. (company) — Former Company Name
- June 13, 2024 (date) — Date of earliest event reported / Date as of change
- June 17, 2024 (date) — Date of Report
- Wyoming (jurisdiction) — State of Incorporation
- Shenzhen, China (location) — Business Address
FAQ
What is the primary reason for the change in Yinfu Gold Corporation's certifying accountant?
The filing does not explicitly state the reason for the change in certifying accountant, only that it occurred as of June 13, 2024.
When was the change in the certifying accountant effective?
The change in the certifying accountant was effective as of June 13, 2024.
What was Yinfu Gold Corporation's former name?
Yinfu Gold Corporation's former name was Element92 Resources Corp.
Where is Yinfu Gold Corporation's principal business address?
Yinfu Gold Corporation's principal business address is Suite 2313, Dongfang Science and Technology Mansion, Nanshan District, Shenzhen, China 518000.
What type of report is this filing?
This filing is a Form 8-K, a Current Report filed pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.
Filing Stats: 843 words · 3 min read · ~3 pages · Grade level 13.4 · Accepted 2024-06-17 06:02:10
Filing Documents
- elre_8k.htm (8-K) — 26KB
- elre_ex161.htm (EX-16.1) — 5KB
- elre_ex161img1.jpg (GRAPHIC) — 5KB
- elre_ex161img2.jpg (GRAPHIC) — 2KB
- 0001640334-24-000967.txt ( ) — 164KB
- elre-20240613.xsd (EX-101.SCH) — 6KB
- elre-20240613_lab.xml (EX-101.LAB) — 14KB
- elre-20240613_cal.xml (EX-101.CAL) — 1KB
- elre-20240613_pre.xml (EX-101.PRE) — 9KB
- elre-20240613_def.xml (EX-101.DEF) — 2KB
- elre_8k_htm.xml (XML) — 4KB
01 Changes in Registrant's Certifying Accountant
Item 4.01 Changes in Registrant's Certifying Accountant 1, Previous independent registered public accountants a. Effective May 31, 2024 the Board of Directors of Yinfu Gold Corporation., (the "Company") dismissed Pan-China Singapore PAC ("PCCPA"), as the Company's auditor. b. During the engagement period to May 31, 2024 there were no disagreements with PCCPA on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to PCCPA's satisfaction, would have caused the auditor to make reference to the subject matter of the disagreement in connection with his report. c. During the period of engagement to May 31, 2024, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(iv)). d. During the period of engagement to May 31, 2024, PCCPA did not advise the Company that the internal controls necessary for the Company to develop reliable financial statements did not exist. e. During the of engagement to May 31, 2024, PCCPA did not advise the Company that any information had come to their attention which had led them to no longer be able to rely on management's representation, or that had made JLKZ unwilling to be associated with financial statements prepared by management. f. During the period of engagement to May 31, 2024 PCCPA did not tender any reports or audit opinions on the Company's financial statements nor did PCCPA render an adverse opinion or disclaimer of opinion. However, we are of the opinion that had PCCPA tendered any reports on the Company's financial statements for fiscal years ended March 31,2023, those reports would have contained explanatory paragraphs noting that there was substantial doubt about the Company's ability to continue as a going concern. g. During the period of engagement to May 31, 2024 PCCPA did not advise the Company that the scope of any audit needed to be expanded significantly or that more investigation was necessary. 2 h.
01 Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits Exhibit No. Description 16.1 PCCPA's Letter to the Securities and Exchange Commission dated June 13, 2024 None. 4
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. Dated: June 17, 2024 YINFU GOLD CORPORATION /s/Jiang Libin Jiang Libin President, Director 5