UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d)
of
the Securities Exchange Act of 1934
Date
of Report (date of earliest event reported):
April
12, 2021
MU
GLOBAL HOLDING LIMITED.
(Exact
Name of Registrant as Specified in its Charter)
| Nevada |
|
333-228847 |
|
30-1089215 |
(State
of
incorporation) |
|
(Commission
File
Number) |
|
(IRS
Employer
Identification
No.) |
4F-1.,
No. 106, Chang’an W. Rd., Datong Dist.,
Taipei
City, 103 Taiwan (R.O.C.)
(Address
of principal executive offices)
+886905153139
(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 a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller
reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and smaller reporting
company” in Rule 12b-2 of the Exchange Act.
| Large accelerated filer |
[ ] |
|
Accelerated filer |
[ ] |
| Non-accelerated filer |
[ ] |
(Do not check if a smaller reporting company) |
Smaller reporting company |
[X] |
| |
|
|
Emerging growth company |
[X] |
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). [X] Yes [ ]
No
Securities
registered under Section 12(b) of the Exchange Act:
| Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered: |
| Common
Stock |
|
MUGH |
|
The
OTC Market – Pink Sheets |
Item
4.01 Changes in Registrant’s Certifying Accountant
On
April 12, 2021, MU Global Holding Limited (the “Company”) changed its principal accountant from Total Asia Associates
PLT (“Total Asia”) to JP Centurion & Partners PLT (“JP Centurion”).
The
principal accountant’s report of Total Asia on the financial statements of the Company as of and for the fiscal years ended
July 31, 2020 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
During
the fiscal years ended July 31, 2020 through April 12, 2021, there were no disagreements with Total Asia, whether or not resolved,
on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if
not resolved to Total Asia’s satisfaction, would have caused it to make a reference to the subject matter of the disagreement
in connection with any reports it would have issued. During the fiscal years ended July 31, 2020 through April 12, 2021, there
were no reportable events as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
A
letter from Total Asia addressed to the Securities and Exchange Commission stating that it concurs with the statements made by
the Company with respect to Total Asia in this Current Report on Form 8-K. A copy of such letter is furnished hereto with the
filing of this Current Report on Form 8-K.
On
April 12, 2021, the Board of Directors of the Company approved the engagement of JP Centurion as the Company’s independent
registered public accounting firm to audit its financial statements.
During
the fiscal year ended July 31, 2020 through April 12, 2021, neither the Company nor anyone on its behalf consulted with JP Centurion
regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; the type of audit
opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided
that JP 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).
Item
9.01 Financial Statements and Exhibits.
(d)
Exhibits.
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.
| |
MU
Global Holding Limited |
| |
(Name
of Registrant) |
| |
|
|
| Date:
April 13, 2021 |
By: |
/s/
NIU YEN YEN |
| |
Name:
|
NIU
YEN YEN
|
| |
Title: |
Chief
Executive Officer
(President,
Secretary, Treasurer, Director)
|
