Form 8-K - Current report
27 Juli 2023 - 7:57PM
Edgar (US Regulatory)
0001681769
false
0001681769
2023-07-24
2023-07-24
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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): July 24, 2023
CLANCY CORP.
(Exact
name of registrant as specified in its charter)
Nevada |
333-213698 |
30-0944559 |
(State
or other jurisdiction of incorporation) |
(Commission
File Number) |
(IRS
Employer Identification No.) |
Room 805, West Building 4, Xintiandi Business Center,
Gongshu District, Hangzhou City, Zhejiang Province, China 310000
(Address
of Principal Executive Offices) (Zip Code)
+86-189-1098-4577
Registrants
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)) |
Securities
registered pursuant to Section 12(b) of the Act: None
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. ☐
Item
4.01 Changes in Registrants Certifying Accountant
On
July 24, 2023, Clancy Corp. (the Company) engaged RH CPA as its independent registered
public accountant (New Auditor). On July 25, 2023, the Company notified and dismissed Jack Shama (Former Auditor)
as its independent registered accountant.
Pursuant
to applicable rules, the Company makes the following additional disclosures:
(a)
The Former Auditors report on the consolidated financial statements of the Company as at and for the fiscal years ended July
31, 2021 and July 31, 2022 (i) did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principles, except that such reports contained an explanatory paragraph in respect to
uncertainty as to the Companys ability to continue as a going concern and (ii) did not contain any reportable
events as defined in Item 304(a)(1)(v) of Regulation S-K, except that as set forth in its Form 10-K for the fiscal year ended
July 31, 2021 and July 31, 2022, the Company identified material weaknesses in its internal control over
financial reporting. The Former Auditor did not issue any reports on the consolidated financial statements of the Company
during the period from August 1, 2022 through date of dismissal (July 25, 2023).
(b)
During fiscal year ended July 31, 2021 and July 31, 2022 and through July 25, 2023, there were no disagreements with the Former
Auditor on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which
if not resolved to the Former Auditors satisfaction would have caused it to make reference thereto in connection with the
Former Auditors reports on the financial statements for such years. During fiscal year ended July 31, 2022 and through July
25, 2023, there were no events of the type described in Item 304(a)(1)(v) of Regulation S-K.
(c)
During fiscal year ended July 31, 2021 July 31, 2022 and through July 25, 2023, the Company did not consult with the New Auditor
with respect to any matter whatsoever including without limitation with respect to any of (i) the application of accounting
principles to a specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on the
Companys financial statements; or (iii) any matter that was either the subject of a disagreement (as defined in Item
304(a)(1)(iv) of Regulation S-K) or an event of the type described in Item 304(a)(1)(v) of Regulation S-K.
On
July 25, 2023, the Company provided the Former Auditor with a copy of the foregoing disclosure and requested that it furnish the Company
with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made therein. A copy
of the letter from the Former Auditor dated July 26, 2023 is attached hereto as Exhibit 16.1.
Item
9.01 Financial Statements and Exhibits.
Exhibit
16.1 - Letter from Jack Shama dated July 26, 2023.
SIGNATURE
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.
|
CLANCY
CORP. |
|
|
(Registrant) |
|
|
|
|
|
/s/
Xiangying Meng |
|
|
Xiangying
Meng |
|
|
Chief
Financial Officer |
|
Date:
July 27, 2023
v3.23.2
Cover
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Jul. 24, 2023 |
Cover [Abstract] |
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Document Type |
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Document Period End Date |
Jul. 24, 2023
|
Entity File Number |
333-213698
|
Entity Registrant Name |
CLANCY CORP.
|
Entity Central Index Key |
0001681769
|
Entity Tax Identification Number |
30-0944559
|
Entity Incorporation, State or Country Code |
NV
|
Entity Address, Address Line One |
Room 805
|
Entity Address, Address Line Two |
West Building 4
|
Entity Address, Address Line Three |
Xintiandi Business Center
|
Entity Address, City or Town |
Gongshu District, Hangzhou City
|
Entity Address, Country |
CN
|
Entity Address, Postal Zip Code |
310000
|
Country Region |
+86
|
City Area Code |
189
|
Local Phone Number |
1098-4577
|
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