secwatch / observer
8-K filed December 22, 2025, 6:59 PM ET CIK 0001672572
other material confidence high sentiment neutral materiality 0.50

LandBay Inc replaces auditor Simon & Edward with HML PLT

Landbay Inc

Machine-readable event card

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0001672572
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Landbay Inc
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2025-12-22T23:59:59+00:00
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Source-grounded claims

03ff18f379384e1cf9e8fa1b990c8c1dc726dc8f

Landbay Inc engaged HML PLT as its auditor.

as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years ended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification on our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices, financial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction, would have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s

SEC 8-K Item 4.01/4.02 confidence 0.9 SEC evidence

0c19c3b1138799d0f94d3bebd744373cfb8784d0

Landbay Inc dismissed Simon & Edward, LLP as its auditor.

, 2025, our board of directors resolved to release Simon & Edward, LLP (“S&E”) as our independent accountant. We informed S&E of this determination on October 6,2025, which was effective October 10, 2025.

SEC 8-K Item 4.01/4.02 confidence 0.9 SEC evidence

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as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years ended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification on our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices, financial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction, would have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s

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as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years ended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification on our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices, financial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction, would have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s

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as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years ended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification on our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices, financial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction, would have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s

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as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years ended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification on our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices, financial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction, would have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s

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as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years ended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification on our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices, financial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction, would have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s

Comparable filing

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Filing page SEC filing

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as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years ended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification on our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices, financial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction, would have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s

Comparable filing

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as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years ended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification on our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices, financial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction, would have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s

Comparable filing

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as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years ended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification on our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices, financial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction, would have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s

Comparable filing

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Filing page SEC filing

Source: SEC EDGAR
accession 0001099910-25-000279

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