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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+41
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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:
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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 Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).
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. ☐
As used in this Current Report on Form 8-K (this “Report”), and unless otherwise indicated, the terms “CYAP,” “the Company,” “we,” “us” and “our” refer to Cyber Apps World Inc.
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. Upon receipt, VMCP's letter will be filed as Exhibit 16.1 by an amendment 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 acting on its behalf consulted with WWC regarding any of the matters described in Items 304(a)(2)(i) and (ii) of Regulation S-K.
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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. |
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Date: March 26, 2024 | By: | /s/ Luca Benedetto |
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| Luca Benedetto Chief Financial Officer |
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