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):
December 19, 2017
Gushen Inc.
(Exact Name of Registrant as Specified in its Charter)
| Nevada | 000-55666 | 47-3413138 | ||
| (State of incorporation) | (Commission File Number) | (IRS Employer Identification No.) |
| 13A-1&2, Block 2A, Plaza Sentral, Jalan Stesen Sentral 5 | ||
| 50470 Kuala Lumpur, Malaysia | ||
| (Address of principal executive offices) |
(603) 2710-0218
(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))
Item 4.01 Changes in Registrant’s Certifying Accountant
| (a) | Resignation of Previous Independent Registered Public Accounting Firm. |
On December 19, 2017, the Board of Directors of Gushen Inc. (the “Company”) approved the dismissal of Weld Asia Associates (“Weld Asia”) as the independent registered public accounting firm of the Company, effective immediately as the PCAOB has revoked the registration of Weld Asia.
The audit reports of Weld Asia on the consolidated financial statements of the Company for each of the two most recent fiscal years ended April 30, 2017 and April 30, 2016 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that its report contained a going concern qualification as to the Company’s ability to continue.
During the fiscal years ended April 30, 2017 and April 30, 2016, and the subsequent interim period through December 5, 2017, there were no (i) disagreements with Weld Asia on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to their satisfaction, would have caused them to make reference to the subject matter of the disagreement in connection with their report, or (ii) reportable events (as described in Item 304(a)(1)(v) of Regulation S-K).
The audit reports of Weld Asia on the Company’s consolidated financial statements as of and for the years ended April 30, 2017 and April 30, 2016 did not contain any adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. The audit reports of Weld Asia on the effectiveness of internal control over financial reporting as of April 30, 2017 and April 30, 2016 did not contain any adverse opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.
The Company has provided Weld Asia with a copy of the disclosures in this Current Report and the Company requested a letter from Weld Asia addressed to the U.S. Securities and Exchange Commission stating whether it agrees with the above statements. A copy of that letter is attached as an exhibit to this Current Report.
We are currently seeking to hire a new auditor.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
| 16.1 | Letter from Weld Asia Associates |
| 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.
| Gushen Inc. | ||
| (Name of Registrant) | ||
| Date: December 21, 2017 | By: | /s/ Huang Pin Lung |
Name: Title: | Huang Pin Lung President, Secretary, Treasurer, Director (Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer) | |
| Date: December 21, 2017 | By: | /s/ Cheung Yat Kit |
Name: Title: | Cheung Yat Kit Director | |
| Date: December 21, 2017 | By: | /s/ Yap Cheng Wah |
Name: Title: | Yap Cheng Wah Chief Operating Officer, Director | |
| 3 |