SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): January 23, 2018
(Exact name of registrant as specified in its charter)
(State of incorporation)
(Commission File Number)
(IRS Employer No.)
2770 S. Maryland Pkwy. #302
Las Vegas, Nevada 89109
(Address of principal executive offices and Zip Code)
(Registrant's telephone number, including area code)
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:
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a -12)
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d -2(b))
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e -4(c))
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 o
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. o
ITEM 4.01 CHANGES IN REGISRANT’S CERTIFYING ACCOUNTANT.
Previous Independent Accountants
(i) On January 23, 2018, Pritchett, Siler and Hardy P.C. (the “Former Accounting Firm”) resigned as the independent registered public accounting firm for Kange Corp. (the “Company”).
(ii) The report of the Former Accounting Firm on the Company’s financial statements as of and for the fiscal years ending November 30, 2016 and 2015, contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles except as set forth in subparagraph (iii) below.
(iii) The reports of the Former Accounting Firm on the Company’s financial statements as of and for the years ended August 31, 2017 and 2016, contained an explanatory paragraph which noted that there was substantial doubt as to the Company’s ability to continue as a going concern as the Company has incurred net losses since inception and uncertain conditions exist which the Company faces relative to its obtaining capital in the equity markets.
(iv) The Company’s Board made no decision regarding the Former Accounting Firm’s resignation.
(v) During the fiscal years ending November 30, 2016 and 2015, and during the interim period through January 23, 2018, there (i) have been no disagreements with the Former Accounting Firm 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 the Former Accounting Firm, would have caused the Former Accounting Firm to make reference to the subject matter of such disagreements in its reports on the financial statements for such years, and (ii) were no reportable events of the kind referenced in Item 304(a)(1)(v) of Regulation S-K.
(vi) The Company requested that the Former Accounting Firm furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of the letter from the Former Accounting Firm is attached hereto as Exhibit 16.1 to this Current Report on Form 8-K.
New Independent Accountants
On or about January 30, 2018, the Company engaged Haynie & Company, PC (the “New Accounting Firm”) as our independent registered public accounting firm for the year ended November 30, 2017. The Board made the decision to engage the New Accounting Firm acting under authority delegated to it, and the Board of Directors approved the same on January 30, 2018.
The Company has not consulted with the New Accounting Firm during our two most recent fiscal years or during any subsequent interim period prior to January 30, 2018 (the date of the New Accounting Firm’s appointment), regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on our financial statements, and neither a written report was provided to us nor oral advice was provided that the New Accounting Firm concluded was an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue; or (iii) any matter that was either the subject of disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (within the meaning of Item 304(a)(1)(v) of Regulation S-K).
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.
The exhibits listed in the following exhibit index are filed as part of this Current Report on Form 8-K:
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: February 6, 2018
/s/ Dr. Arthur Malone, Jr.
Dr. Arthur Malone, Jr., CEO