Item 4.01 Changes in Registrant's Certifying Accountant

1, Previous independent registered public accountants

a. Effective January 4, 2023 the Board of Directors of Yinfu Gold Corporation., (the "Company") dismissed JLKZ CPA LLP ("JLKZ"), as the Company's auditor.

b. During the engagement period to January 4, 2023 there were no disagreements with JLKZ on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to JLKZ's satisfaction, would have caused the auditor to make reference to the subject matter of the disagreement in connection with his report.

c. During the period of engagement to January 4, 2023, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(iv)).

d. During the period of engagement to January 4, 2023 JLKZ did not advise the Company that the internal controls necessary for the Company to develop reliable financial statements did not exist.

e. During the of engagement to January 4, 2023 JLKZ did not advise the Company that any information had come to their attention which had led them to no longer be able to rely on management's representation, or that had made JLKZ unwilling to be associated with financial statements prepared by management.

f. During the period of engagement to January 4, 2023 JLKZ did not tender any reports or audit opinions on the Company's financial statements nor did JLKZ render an adverse opinion or disclaimer of opinion. However, we are of the opinion that had JLKZ tendered any reports on the Company's financial statements for fiscal years ended March 31, 2019, 2020, 2021and 2022, those reports would have contained explanatory paragraphs noting that there was substantial doubt about the Company's ability to continue as a going concern.

g. During the period of engagement to January 4, 2023 JLKZ did not advise the Company that the scope of any audit needed to be expanded significantly or that more investigation was necessary.






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h. During the period of engagement to January 4, 2023, JLKZ did not advise the Company that there was any information which the accountant concluded would materially impact the fairness and reliability of either (i) a previously issued audit report or the underlying financial statements, or (ii) the financial statements issued or to be issued covering the fiscal period(s) subsequent to the date of the most recent financial statements covered by an audit report (including information that, unless resolved to the accountant's satisfaction, would prevent it from rendering an unqualified audit report on those financial statements.

i. We have authorized JLKZ to respond fully to the inquiries of the successor accountant.

j. The Company provided a copy of the foregoing disclosures to JLKZ prior to the date of the filing of this Report.

2, New independent accountants

Effective January 5, 2023, the Company has engaged Pan-China Singapore PAC ("PCCPA") of Singapore as its new registered independent public accountant. Prior to January 5, 2023 the Company did not consult with PCCPA regarding (i) the application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on the Company's financial statements by PCCPA in either case where written or oral advice provided by PCCPA would be an important factor considered by us in reaching a decision as to any accounting, auditing or financial reporting issues or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).






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Item 9.01 Financial Statements and Exhibits





Exhibit No.   Description
  16.1          JLKZ's Letter to the Securities and Exchange Commission dated
              January 6, 2023




None.




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