TXCB Cang Bao Tian Xia International Art Trade Center Inc (CE)

Item 4.01 Changes in Registrant’s Certifying Accountant.

On April 5, 2021, the Board of Directors of Cang Bao Tian Xia International Art Trade Center, Inc. (the “Registrant”) approved the appointment of WWC, P.C. (“WWC”) to serve as the Registrant’s independent registered public accounting firm for the fiscal year ending June 30, 2021, and dismissed JLKZ CPA LLP (“JLKZ”).

JLKZ’s reports on the financial statements of the Registrant as of and for the fiscal years ended June 30, 2019 and 2020 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

During the period that began when it was retained and continued through the date of its resignation, there was no disagreement between the Registrant and JLKZ on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of JLKZ, would have caused it to make reference to the subject matter of such disagreement in connection with its audit report on such financial statements.

JLKZ has not indicated to the Registrant that its report on the audit, if completed, would contain an adverse opinion or disclaimer of opinion or would be qualified or modified as to uncertainty, audit scope, or accounting principles.

WWC did not audit the Registrant’s financial statements for any period prior to its retention.

For the period beginning with JLKZ’s retention to the date of this report, there were no events that were required to be reported pursuant to Items 304(a)(1)(iv) or (v) of Regulation S-K.

Prior to WWC’s retention, the Registrant did not consult with WWC regarding any of the matters described in Items 304(a)(2)(i) and (ii) of Regulation S-K.

The Registrant has provided JLKZ with a copy of the disclosures in this Report and has requested that  JLKZ provide it with a letter addressed to the United States Securities and Exchange Commission stating whether or not JLKZ agrees with the statements made in this Item 4.01. JLKZ has furnished that letter, and a copy thereof is filed as Exhibit 16.1 to this report.