Form 8-K - Current report
24 Mai 2024 - 10:36PM
Edgar (US Regulatory)
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0001932244
0001932244
2024-05-23
2024-05-23
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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
DC 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 OR 15(d) of The Securities Exchange Act of 1934
Date
of Report: May 23, 2024
(Date
of earliest event reported)
LEVER
GLOBAL CORPORATION
(Exact
name of registrant as specified in its charter)
Delaware |
|
333-266157 |
|
88-1455444 |
(State
or other jurisdiction
of
incorporation) |
|
(Commission
File
Number) |
|
(IRS.
Employer
Identification
No.) |
LEVEL
11, 9255 W. Sunset Blvd.
West
Hollywood, CA 90069
(Address
of principal executive offices, including zip code)
(800)
309-5983
(Registrant’s
telephone number, including area code)
N/A
(Former
name or former address, if changed since the last report)
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
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
Common,
par value $0.0001 |
|
LVER |
|
OTC
Markets |
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 a 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 REGISTRANT’S CERTIFYING ACCOUNTANT
On
May 23, Lever Global Corporation (the “Company”) terminated its relationship with its independent registered public accounting
firm, BF Borgers CPA PC (“BF BORGERS. On May 23, 2024, the Company engaged Boladale Lawal & Co., Chartered Accountants, as
BF Borgers’ replacement. The decision to change independent registered public accounting firms was made with the recommendation
and approval of the Board of Directors of the Company.
BF
Borgers’ audit reports on the Company’s consolidated financial statements as of and for the fiscal years ended December 31,
2023, and December 31, 2022, did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to audit
scope or accounting principles.
During
the fiscal years ended December 31, 2023 and 2022, and the subsequent interim period through the date of this report, there were no disagreements,
as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, between the Company and BF Borgers on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to BF Borgers’
satisfaction, would have caused BF Borgers to make reference to such disagreements in its audit reports.
(b)
On May 23, 2024, the Company, based on the decision of its board of directors, approved the engagement of Boladale Lawal & Co., Chartered
Accountants., Opebi, Ikeja, Largos (“Boladale”) to serve as the Company’s independent registered public accounting
firm, commencing May 23, 2024.
During
the fiscal year ended December 31, 2023, and through the date of the board of directors’ decision, the Company did not consult
Boladale concerning the application of accounting principles to a specified transaction, either completed or proposed, or the type of
audit opinion that might be rendered on the Company’s consolidated financial statements, or any other matter or reportable events
listed in Items 304(a)(2)(i) and (ii) of Regulation S-K.
Securities
and Exchange Commission (the “SEC”) has advised that, in lieu of obtaining a letter from BF Borgers stating whether or not
it agrees with the statements herein, the Company may indicate that BF Borgers is not currently permitted to appear or practice before
the SEC for reasons described in the SEC’s Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to
Section 8A of the Securities Act of 1933, Sections 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission’s
Rules of Practice, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order, dated May 3, 2024.
9.01
FINANCIAL STATEMENTS AND EXHIBITS.
(d)
Exhibits.
Exhibit
Number |
|
Description |
104 |
|
Cover
Page Interactive Data File (embedded within the Inline XBRL document) |
SIGNATURE
Pursuant
to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.
|
|
LEVER
GLOBAL CORPORATION. |
|
|
|
May
24, 2024 |
|
By: |
/s/
Trent McKendrick |
Date |
|
|
Trent
McKendrick |
|
|
|
Chief
Executive Officer |
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