UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington D.C. 20549
FORM
CURRENT REPORT
Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934
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Registrant’s telephone number, including area code
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(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 (see General Instruction A.2. below):
Securities registered pursuant to Section 12(b) of the Act:
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Indicate by check mark whether the registrant is an emerging growth company as defined in 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 checkmark 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 Changes in Registrant’s Certifying Accountant
(a) On March 14, 2022, New Momentum Corporation, a Nevada corporation (the “Company”), received notice dated March 11, 2022, from Total Asia Associates Plt. (“Total Asia Associates”), that Total Asia Associates had resigned as the independent registered public accounting firm of the Company.
The reports of Total Asia Associates regarding the Company’s financial statements as of December 31, 2020 and 2019 and the statement of operations, stockholders’ equity (deficit) and cash flows for the years then ended, contained no adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principle. The reports of Total Asia Associates, however, stated that there is substantial doubt about the Company’s ability to continue as a going concern.
For the years ended December 31, 2020 and 2019, and during the subsequent interim period through the date of dismissal, the Company had no disagreement with Total Asia Associates on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Total Asia Associates, would have caused them to make reference thereto in their report on the Company’s financial statements for such year ended December 31, 2020 and 2019. There were no reportable events, as listed in Item 304(a)(1)(v) of Regulation S-K.
The Company provided Total Asia Associates a copy of the above disclosures and requested Total Asia Associates to furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. Total Asia Associates’s response is attached as Exhibit 16.1 to this Current Report on Form 8-K.
(b) On March 14, 2022, the Board of Directors of the Company resolved to engage the independent registered public accounting firm of J&S Associate (“J&S Associate”), the Company’s new independent registered public accountants, which appointment J&S Associates has accepted with the dismissal of Total Asia Associates.
During the two most recent fiscal years and the interim period preceding the engagement of J&S Associate, the Company has not consulted with J&S Associate regarding either: (i) the application of accounting principles, (ii) the type of audit opinion that might be rendered by J&S Associate or (iii) any other matter that was the subject of disagreement between the Company and its former auditor as described in Item 304(a)(1)(iv), or a reportable event as described in paragraph 304(a)(1)(v), of Regulation S-K. The Company did not have any disagreements Total Asia Associates and therefore did not discuss any past disagreements with J&S Associate.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits:
Exhibit |
| Description |
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| Letter from Total Asia Associates Plt., dated March 14, 2022 | |
104 |
| Cover Page Interactive Data File (embedded within Inline XBRL document). |
2 |
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.
| New Momentum Corporation |
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Date: March 14, 2022 | By: | /s/ Leung Tin Lung David |
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| Name: | Leung Tin Lung David |
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| Title: | President (principal executive officer, principal financial officer and principal accounting officer) |
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EXHIBIT 16.1
| TOTAL ASIA ASSOCIATES PLT (AF002128 & LLP0016837-LCA) A Firm registered with US PCAOB and Malaysian MIA No. 36G-2, Jalan Radin Anum, Bandar Baru Sri Petaling, 57000 Kuala Lumpur. Tel: (603) 2733 9989 |
March 14, 2022
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: New Momentum Corporation
Dear Sirs/Madams:
The undersigned Total Asia Associates PLT, previously acted as independent accountants to audit the financial statements of New Momentum Corporation. We are no longer acting as independent accountants to the Company.
This letter will confirm that we have read Item 4.01 included in the Form 8-K dated March 14, 2022 of New Momentum Corporation to be filed with the Securities and Exchange Commission and are in agreement with the statements related to our firm.
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
Very truly,
/S/ TOTAL ASIA ASSOCIATES PLT
TOTAL ASIA ASSOCIATES PLT
KUALA LUMPUR, MALAYSIA
Cover |
Mar. 14, 2022 |
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Cover [Abstract] | |
Entity Registrant Name | New Momentum Corporation |
Entity Central Index Key | 0001132509 |
Document Type | 8-K |
Amendment Flag | false |
Entity Emerging Growth Company | false |
Document Period End Date | Mar. 14, 2022 |
Entity File Number | 000-52273 |
Entity Incorporation State Country Code | NV |
Written Communications | false |
Soliciting Material | false |
Pre Commencement Tender Offer | false |
Pre Commencement Issuer Tender Offer | false |
Entity Tax Identification Number | 88-0435998 |
Entity Address Address Line 1 | 150 Cecil Street |
Entity Address Address Line 2 | #08-01 |
Entity Address Country | SG |
Entity Address Postal Zip Code | 069543 |
City Area Code | 65 |
Local Phone Number | 3105-4128 |
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