Cyber Apps World Amends Accountant Filing
Ticker: LEEN · Form: 8-K/A · Filed: Apr 4, 2024 · CIK: 1230524
Sentiment: neutral
Topics: amendment, auditor-change, administrative
TL;DR
Cyber Apps World filed an amendment to its 8-K, clarifying auditor change details from March 22.
AI Summary
Cyber Apps World Inc. filed an 8-K/A on April 4, 2024, to amend a previous filing regarding a change in its certifying accountant. The amendment clarifies information related to the change, which originally occurred around March 22, 2024. No specific financial figures or new material events are detailed in this amendment.
Why It Matters
This filing is an amendment to clarify details about a change in the company's auditor, which is a routine administrative update rather than a reflection of new business developments.
Risk Assessment
Risk Level: low — This is an administrative amendment to a previous filing and does not introduce new material risks or financial information.
Key Players & Entities
- Cyber Apps World Inc. (company) — Registrant
- March 22, 2024 (date) — Date of earliest event reported
- April 4, 2024 (date) — Filing date
FAQ
What is the purpose of this 8-K/A filing?
The purpose of this 8-K/A filing is to amend a previous report, specifically to provide additional details and clarifications regarding a change in Cyber Apps World Inc.'s certifying accountant.
When was the original event related to this amendment reported?
The earliest event reported in the original filing, which this 8-K/A amends, was dated March 22, 2024.
What is the filing date of this 8-K/A amendment?
This 8-K/A amendment was filed on April 4, 2024.
What specific item information is being amended?
The filing amends Item Information related to 'Changes in Registrant's Certifying Accountant' and 'Financial Statements and Exhibits'.
Does this filing introduce new financial statements or exhibits?
While the filing mentions 'Financial Statements and Exhibits' as amended information, the primary focus of the amendment is to clarify details about the change in certifying accountant, not to introduce new financial performance data.
Filing Stats: 790 words · 3 min read · ~3 pages · Grade level 11.8 · Accepted 2024-04-04 16:05:25
Filing Documents
- cyap_8ka.htm (8-K/A) — 30KB
- cyap_ex161.htm (EX-16.1) — 3KB
- cyap_ex161img1.jpg (GRAPHIC) — 3KB
- cyap_ex161img2.jpg (GRAPHIC) — 14KB
- cyap_ex161img4.jpg (GRAPHIC) — 10KB
- 0001477932-24-001872.txt ( ) — 186KB
- cyap-20240322.xsd (EX-101.SCH) — 6KB
- cyap-20240322_lab.xml (EX-101.LAB) — 13KB
- cyap-20240322_cal.xml (EX-101.CAL) — 1KB
- cyap-20240322_pre.xml (EX-101.PRE) — 8KB
- cyap-20240322_def.xml (EX-101.DEF) — 2KB
- cyap_8ka_htm.xml (XML) — 4KB
01 Changes in Registrant's Certifying Accountant
Item 4.01 Changes in Registrant's Certifying Accountant (a) Withdrawal of Previous Independent Registered Public Accounting Firm (i) Effective March 22, 2024, Victor Mokuolo, CPA PLLC (" VMCP ") withdrew from its engagement as the Company's independent registered public accounting firm. (ii) During the period of its engagement (December 13, 2023 to March 22, 2024), VMCP did not issue a report on the Company's financial statements. During the engagement period and through the date of this Report, there were no disagreements, within the meaning of Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended (" Regulation S-K "), and the related instructions thereto, with VMCP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of VMCP, would have caused it to make reference to the subject matter of the disagreements in connection with its reports. Also, during this same period, there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto. (iv) The Company provided VMCP with the disclosures under this Item 4.01 and requested VMCP to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company in this Item 4.01(a) and, if not, stating the respects in which it does not agree. VMCP' s letter is filed as Exhibit 16.1 to this Report. (b) Appointment of New Independent Registered Public Accounting Firm (i) Effective March 22, 2024, the CYAP's board of directors approved the engagement of WWC, P.C. (" WWC ") as the Company's new independent registered public accounting firm. (ii) During the Company's fiscal years ended July 31, 2023 and July 31, 2022, and the subsequent interim period through the date of this Report, neither the Company nor anyone a
01 Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits. (d) Exhibits Exhibit No. Description 16.1 Victor Mokuolo, CPA PLLC letter to SEC dated April 3, 2023 104 Cover Page Interactive Data File (embedded within the Inline XBRL document) 2 SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. CYBER APPS WORLD INC. Date: April 4, 2024 By: /s/ Luca Benedetto Luca Benedetto Chief Financial Officer 3