AND EXCHANGE COMMISSION
to Section 13 OR 15(d) of the Securities Exchange Act of 1934
Date of report (Date of earliest event reported)
: January 15, 2020
name of registrant as specified in its charter)
or other jurisdiction
1802-03,18/F, Strand 50, 50 Bonham Strand, Sheung Wan,
of Principal Executive Offices)
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 (see General Instruction A.2. below):
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
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).
growth company ☐
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. ☐
registered pursuant to Section 12(b) of The Act.
of each class
of each exchange on which registered|
4.01. Changes in Registrant’s Certifying Accountant
head office of Temir Corp. (the “Company”) has relocated from USA to Hong Kong. Therefore, on January 14, 2020, the
Board of directors of the Company has decided to terminate the appointment of Michael Gillespie & Associates, PLLC (“MG”)
as the auditor of the Company.
audit reports provided by MG regarding the Company’s financial statements as of and for the years ended August 31, 2019
and 2018 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope
or accounting principles, except that the audit reports included an explanatory paragraph that described factors that raised substantial
doubt about the Company’s ability to continue as a going concern.
connection with the audits of the Company’s consolidated financial statements for the fiscal years ended August 31, 2019
and 2018, and in the subsequent interim period through January 14, 2020, the Company had no disagreement with MG on any matters
of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which, if not resolved
to the satisfaction of MG, would have caused MG to make reference to the matter in their report.
were no reportable events, as that term is described in Item 304(a)(1)(v) of Regulation S-K during the two fiscal years ended
August 31, 2019 and 2018 or in the subsequent period through January 14, 2020.
Company provided MG a copy of the above disclosures and requested MG to furnish a letter addressed to the Securities and Exchange
Commission stating whether or not it agrees with the above statements. MG’s response is attached as Exhibit 16.1 to this
Current Report on Form 8-K.
January 14, 2020, the Company engaged Centurion ZD CPA & Co. (“CZD”) to serve as the Company's new independent
registered public accounting firm. The decision to appoint CZD was unanimously approved by the Company’s Board of Directors,
the years ended August 31, 2019 and 2018, and through January 14, 2020, neither the Company nor anyone on its behalf consulted
CZD regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; or on the
type of audit opinion that might be rendered on the financial statements of the Company, and neither a written report nor oral
advice was provided to the Company that Centurion 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 or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.
8.01 Other Events
January 14, 2019, the Company moved its head office to Suite 1802-03,18/F, Strand 50, 50 Bonham Strand, Sheung Wan, Hong
Kong. The Company's telephone and fax numbers remain the same, phone : (852) 2852 7388, fax : (852) 2569 9608.
9.01 Financial Statements and Exhibits
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.
January 15, 2020
|| /s/ Brian Wong|
||Chief Executive Officer|