UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM
CURRENT REPORT
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Item 4.01. Change in Registrant’s Certifying Accountants.
On March 09, 2022, the Board of Directors of Intorio, Corp. (the “Company”) approved the dismissal of Zia Masood Kiani & Co (“ZMK”), as the Company’s independent registered public accounting firm, effective immediately, and the engagement of Victor Mokuolu, CPA PLLC (“Victor”) as the Company’s new independent registered public accounting firm as of and for the year ended February 28, 2022. As described below, the change in independent registered public accounting firm is not the result of any disagreement with ZMK.
ZMK’s audit report on the financial statements for the year ended February 28, 2021 did not provide an adverse opinion or disclaimer of opinion to the Company’s financial statements, nor modify its opinion as to uncertainty, audit scope or accounting principles.
During the fiscal year ended February 28, 2021 and February 28, 2022, there were: (i) no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions between the Company and ZMK on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to ZMK’s satisfaction, would have caused ZMK to make reference thereto in its report; and (ii) no “reportable events” within the meaning of Item 304(a)(1)(v) of Regulation S-K, except that ZMK concurred with the Company’s assessment of material weaknesses related to the Company’s internal controls over financial reporting.
During the fiscal year ended February 28, 2022 and the subsequent interim period, neither the Company nor anyone on its behalf has consulted with Victor regarding: (i) the application of accounting principles to a specific transaction, either completed or proposed, or 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 to the Company that Victor concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions; or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.
The Company provided ZMK with a copy of the disclosures in this Form 8-K and requested that ZMK furnish the Company with a letter addressed to the Securities and Exchange Commission (“SEC”), stating whether it agrees with the statements made herein and if not, stating in what respects it does not agree. A copy of this letter, dated March 10, 2022, is filed as Exhibit 16.1 to this Form 8-K.
Item 9.01. Financial Statements and Exhibits.
| Exhibit No. | Description | |
| 16.1 | Letter from Zia Masood Kiani & Co to the U.S. Securities and Exchange Commission, dated March 11, 2022. | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |
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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.
| INTORIO, CORP. | ||
| Dated: March 11, 2022 | By: | /s/ Gagi Gogolashvili |
| Name: | Gagi Gogolashvili | |
| Title: | President, Director, CEO | |
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