Yoshiharu Global Co. Appoints New Auditor

TL;DR

Yoshiharu Global Co. just switched auditors, effective May 16, 2024. No drama reported.

AI Summary

Yoshiharu Global Co. has appointed a new independent registered public accounting firm, Dale & Associates, CPAs, PLLC, effective May 16, 2024. This change follows the resignation of the previous auditor, Weinberg & Company, P.A. The company has stated that there were no disagreements with Weinberg & Company on any matter of accounting principles or practices or financial statement disclosure.

Why It Matters

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

Risk Assessment

Risk Level: low — The filing reports a routine change of independent auditors without any stated disagreements, which is a common occurrence and typically low risk.

Key Players & Entities

• Yoshiharu Global Co. (company) — Registrant
• Dale & Associates, CPAs, PLLC (company) — New Independent Registered Public Accounting Firm
• Weinberg & Company, P.A. (company) — Former Independent Registered Public Accounting Firm
• May 16, 2024 (date) — Effective date of auditor change

FAQ

Key Financial Figures

• $0.0001 — hich registered Class A Common Stock, $0.0001 par value YOSH The Nasdaq Stock Mar

Filing Documents

• form8-k.htm (8-K) — 36KB
• 0001493152-24-020470.txt ( ) — 208KB
• yosh-20240516.xsd (EX-101.SCH) — 3KB
• yosh-20240516_lab.xml (EX-101.LAB) — 33KB
• yosh-20240516_pre.xml (EX-101.PRE) — 22KB
• form8-k_htm.xml (XML) — 4KB

From the Filing

UNITED SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 16, 2024 Yoshiharu Global Co. (Exact name of registrant as specified in its charter) Delaware 001-41494 87-3941448 (State or other Jurisdiction of Incorporation) (Commission File No.) (IRS Employer Identification No.) 6940 Beach Blvd. , Suite D-705 Buena Park , CA 90621 (Address of principal executive offices and zip code) (714) 694-2403 (Registrant's telephone number, including area code) N/A (Former name or former address, if changed since last report) Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions: Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) Securities registered pursuant to Section 12(b) of the Act: Title of each class Trading Symbol(s) Name of each exchange on which registered Class A Common Stock, $0.0001 par value YOSH The Nasdaq Stock Market LLC (Nasdaq Capital Market) Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (240.12b-2 of this chapter). Emerging growth company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. Item 4.01 Change in Registrant's Certifying Accountant On May 3, 2024, the Securities and Exchange Commission (the "SEC") entered an order instituting settled administrative and cease-and-desist proceedings against BF Borgers CPA PC ("Borgers") and its sole audit partner, Benjamin F. Borgers CPA, permanently barring Mr. Borgers and Borgers (collectively, "BF Borgers") from appearing or practicing before the SEC as an accountant (the "Order"). As reported in the Current Report on Form 8-K filed with the SEC on May 8, 2024, in light of the Order, the Audit Committee (the "Committee") of the Board of Directors of Yoshiharu Global Co. (the "Company"), on May 7, 2024, unanimously approved to dismiss, and dismissed Borgers as the Company's independent registered public accounting firm. On May 16, 2024, the Committee approved the engagement of BCRG Group ("BCRG") as the Company's new independent registered public accounting firm. During the Company's two most recent fiscal years and the subsequent interim period through May 16, 2024, neither the Company nor anyone on its behalf consulted with BCRG regarding (i) the application of accounting principles to a specified 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 that BCRG concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and its related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K). SIGNATURE 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. Date: May 17, 2024 YOSHIHARU GLOBAL CO. By: /s/ James Chae Name: James Chae Title: Chief Executive Officer

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View this 8-K filing on SEC EDGAR