Business Context and Reporting Period
This Form 8-K is filed by Lazex Inc. (noted as AIRWA INC. in metadata) for the reporting period ending January 14, 2019. The registrant is incorporated in Nevada with principal executive offices in Prague, Czech Republic. The filing primarily addresses a change in the company's independent registered public accounting firm.
Key Financial Metrics
This filing is a current report regarding corporate governance and does not contain financial performance data. Consequently, the filing text does not provide clear values for revenue, profit, cash flow, margins, debt, or liquidity.
Material Changes
- Accountant Resignation: On December 19, 2018, HAYNIE & COMPANY, CPA resigned as the independent registered public accounting firm.
- New Appointment: On January 10, 2019, the company engaged MAC ACCOUNTING GROUP, LLP as its new independent registered public accounting firm.
- Board Approval: The change was approved unanimously by the board of directors.
- Audit History: Reports from the former accountant for the most recent fiscal year did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
- Disagreements: There were no disagreements between the company and the former accountant on accounting principles, practices, or auditing scope during the most recent fiscal year or through the resignation date.
Guidance, Outlook, and Risks
The filing does not provide financial guidance, outlook, or management commentary on future operations. Regarding risks and contingencies, the company confirmed there were no "reportable events" as defined in Regulation S-K during the relevant periods. Additionally, the company stated it had not consulted with the new accountant (MAC ACCOUNTING GROUP, LLP) regarding accounting principles or audit opinions prior to their engagement.
Investor Verification Checklist
- Verify the reasons for the resignation of HAYNIE & COMPANY, CPA, despite the absence of reported disagreements.
- Review the attached letter from HAYNIE & COMPANY (Exhibit 16.1) to confirm their stance on the statements made in this filing.
- Confirm the qualifications and track record of the new auditor, MAC ACCOUNTING GROUP, LLP.
- Check for any subsequent filings that may disclose financial results or further details on the transition.