Cyber Apps World : Change in Certifying Accountants - Form 8-K

Item 4.01 Changes in Registrant's Certifying Accountant

(a) Release of Previous Independent Registered Public Accounting Firm

(i) On August 21, 2023, the Company released Jack Shama, CPA ("Shama") as the Company's independent registered public accounting firm. The decision to release Shama as the Company's independent registered public accounting firm was ratified by the Board of Directors on August 23, 2023.

(ii) Shama's reports on the Company's financial statements for the fiscal years ended July 31, 2022 and July 31, 2021 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 such reports contained an explanatory paragraph in respect to uncertainty as to the Registrant's ability to continue as a going concern.

(iii) During the fiscal years ended July 31, 2022 and July 31, 2021 and the subsequent interim period through the date of this Report, there were no disagreements, within the meaning of Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended ("Regulation S-K"), and the related instructions thereto, with Shama on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Shama, would have caused him to make reference to the subject matter of the disagreements in connection with his reports. Also, during this same period, there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto.

(iv) The Company provided Shama with the disclosures under this Item 4.01(a) and requested Shama to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether he agrees with the statements made by the Company in this Item 4.01(a) and, if not, stating the respects in which he does not agree. Shama's letter is filed as Exhibit 16.1 to this Report.

(b) Appointment of New Independent Registered Public Accounting Firm

(i) On August 23, 2023, the Board of Directors approved the appointment of Ahmed & Associates, CPA P.C. ("AAC") as the Company's new independent registered public accounting firm.

(ii) During the Company's fiscal years ended July 31, 2022 and July 31, 2021, and the subsequent interim period through the date of this Report, neither the Company nor anyone acting on its behalf consulted with AAC regarding any of the matters described in Items 304(a)(2)(i) and (ii) of Regulation S-K.