TMRR Temir Corporation (CE)

Item 4.01. Changes in Registrant’s Certifying Accountant

The head office of Temir Corp. (the “Company”) has relocated from USA to Hong Kong. Therefore, on January 14, 2020, the Board of directors of the Company has decided to terminate the appointment of Michael Gillespie & Associates, PLLC (“MG”) as the auditor of the Company.

The audit reports provided by MG regarding the Company’s financial statements as of and for the years ended August 31, 2019 and 2018 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the audit reports included an explanatory paragraph that described factors that raised substantial doubt about the Company’s ability to continue as a going concern.

In connection with the audits of the Company’s consolidated financial statements for the fiscal years ended August 31, 2019 and 2018, and in the subsequent interim period through January 14, 2020, the Company had no disagreement with MG on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which, if not resolved to the satisfaction of MG, would have caused MG to make reference to the matter in their report.

There were no reportable events, as that term is described in Item 304(a)(1)(v) of Regulation S-K during the two fiscal years ended August 31, 2019 and 2018 or in the subsequent period through January 14, 2020.

The Company provided MG a copy of the above disclosures and requested MG to furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. MG’s response is attached as Exhibit 16.1 to this Current Report on Form 8-K.

On January 14, 2020, the Company engaged Centurion ZD CPA & Co. (“CZD”) to serve as the Company's new independent registered public accounting firm. The decision to appoint CZD was unanimously approved by the Company’s Board of Directors, effective immediately.  

During the years ended August 31, 2019 and 2018, and through January 14, 2020, neither the Company nor anyone on its behalf consulted CZD regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; or on the type of audit opinion that might be rendered on the financial statements of the Company, and neither a written report nor oral advice was provided to the Company that Centurion concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.