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 1934
Date of Report (date of earliest event reported):
(Exact Name of Registrant as Specified in its Charter) |
(State of incorporation) | (Commission File Number) | (IRS Employer Identification No.) |
(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 (see General Instruction A.2. below):
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)) |
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. ¨
Securities registered pursuant to Section 12(b) of the Act:
Title of each class | Trading Symbol(s) | Name of each exchange on which registered | ||
None | N/A | N/A |
SECTION 4- Matters Related to Accountants and Financial Statements
Item 4.01 Changes in Registrant’s Certifying Accountant.
On September 3, 2021, we dismissed Centurion ZD CPA & Co. (the “Former Accountant”) as our independent registered public accounting firm and, on September 1, 2021, we engaged Gries and Associates, LLC (the “New Accountant”) as our independent registered public accounting firm. The engagement of the New Accountant was approved by our Board of Directors.
The Former Accountant’s audit reports on our financial statements as of and for the years ended December 31, 2020 and 2019 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.
For the years ended December 31, 2020 and 2019, and through the interim period ended September 3, 2021, the Company had no “disagreements” (as described in Item 304(a)(1)(iv) of Regulation S-K) with Former Accountant 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 Former Accountant, would have caused it to make reference to the subject matter of such disagreements in its audit reports.
For the years ended December 31, 2020 and 2019, and through the interim period ended September 3, 2021, there was one “reportable event” within the meaning of Item 304(a)(1)(v) of Regulation S, relating to disclosure of material weaknesses in the Company’s internal control over financial reporting. As previously reported, the management of the Company identified following material weaknesses as of December 31, 2020: 1) the Company does not have an audit committee; 2) the Company did not maintain appropriate cash controls; 3) the Company did not implement appropriate information technology controls and 4) the Company lack sufficient accounting personnel with the appropriate level of knowledge, experience and training in U.S. GAAP and SEC reporting requirements.
The Company’s internal controls have not been remediated as of the date of this Current Report on Form 8-K.
Other than as disclosed above, there were no reportable events for the years ended December 31, 2020 and 2019, and through the interim period ended September 3, 2021. Our Board of Directors discussed the subject matter of each reportable event with the Former Accountant. We authorized the Former Accountant to respond fully and without limitation to all requests of the New Accountant concerning all matters related to the audited period by the Former Accountant, including with respect to the subject matter of each reportable event.
Prior to retaining the New Accountant, the Company did not consult with the New Accountant regarding either: (i) the application of accounting principles to a specified transaction, either contemplated or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements; or (ii) any matter that was the subject of a “disagreement” or a “reportable event” (as those terms are defined in Item 304 of Regulation S-K).
In accordance with Item 304(a)(3) of Regulation S-K, the Company furnished Former Accountant with a copy of this Current Report on Form 8-K on September 3, 2021, providing Former Accountant with the opportunity to furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission (“SEC”) stating whether it agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K and if not, stating the respects in which it does not agree. Attached as Exhibit 16.1 is a copy of Former Accountant’s letter addressed to the SEC relating to the statements made by the Company in this report.
SECTION 9 – Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits.
Exhibit No. | Description |
16.1 | Letter from Centurion ZD CPA & Co. to the Securities and Exchange Commission |
104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |
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.
IWeb, Inc. | ||
Date: September 3, 2021 | By: | /s/ Hok Fung Wai |
Hok Fung Wai | ||
President |
Exhibit 16.1
中正達會計師事務所 Centurion ZD CPA & Co. Certified Public Accountants (Practising) |
Unit 1304, 13/F, Two Harbourfront, 22 Tak Fung Street, Hunghom, Hong Kong. 香港 紅磡 德豐街22號 海濱廣場二期 13樓1304室 Tel 電話: (852) 2126 2388 Fax 傳真: (852) 2122 9078 Email 電郵: info@czdcpa.com |
BY MAIL
September 3, 2021
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, DC 20549
U.S.A.
Ladies and Gentlemen:
We have read Item 4.01 of this Form 8-K of IWeb Inc. dated and filed with the Securities and Exchange Commission on September 3, 2021, and are in agreement with the statements concerning our firm contained in the first, second, third, sixth and eighth paragraphs of that section. We have no basis to agree or disagree with other statements made in this Form 8-K.
Very truly yours
Centurion ZD CPA & Co.
Hong Kong, China
Cover |
Sep. 03, 2021 |
---|---|
Cover [Abstract] | |
Document Type | 8-K |
Amendment Flag | false |
Document Period End Date | Sep. 03, 2021 |
Entity File Number | 333-205835 |
Entity Registrant Name | IWeb Inc. |
Entity Central Index Key | 0001648365 |
Entity Tax Identification Number | 83-0549737 |
Entity Incorporation, State or Country Code | NV |
Entity Address, Address Line One | 43 West 23rd Street |
Entity Address, Address Line Two | 2nd Floor |
Entity Address, City or Town | New York |
Entity Address, State or Province | NY |
Entity Address, Postal Zip Code | 10010 |
City Area Code | +646 |
Local Phone Number | 847 0144 |
Written Communications | false |
Soliciting Material | false |
Pre-commencement Tender Offer | false |
Pre-commencement Issuer Tender Offer | false |
Entity Emerging Growth Company | false |
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