---
schema_version: "secwatch.filing_event.v1"
accession: "0001099910-25-000279"
form_type: "8-K"
ticker: null
cik: "0001672572"
company_name: "Landbay Inc"
filed_at: "2025-12-22T23:59:59+00:00"
generated_at: "2026-05-16T12:25:32.208292+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# LandBay Inc replaces auditor Simon & Edward with HML PLT

## Summary
- Board resolved to release Simon & Edward as auditor on Oct 8, 2025, effective Oct 10.
- New independent registered public accounting firm HML PLT engaged effective Dec 20, 2025.
- No disagreements or reportable events occurred during S&E's engagement since fiscal year 2022.
- S&E provided a letter to the SEC, attached as Exhibit 16.1 to the 8-K.

## SEC filing metadata
- accession: 0001099910-25-000279
- form_type: 8-K
- cik: 0001672572
- company_name: Landbay Inc
- filed_at: 2025-12-22T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/0001099910-25-000279-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/form8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001099910-25-000279
- JSON: https://secwatch.observer/filing/0001099910-25-000279.json
- Plain text: https://secwatch.observer/filing/0001099910-25-000279.txt

## Source-grounded claims
- claim_id: 03ff18f379384e1cf9e8fa1b990c8c1dc726dc8f
  claim: Landbay Inc engaged HML PLT as its auditor.
  evidence_excerpt: 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
  evidence_url: https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/0001099910-25-000279-index.htm
- claim_id: 0c19c3b1138799d0f94d3bebd744373cfb8784d0
  claim: Landbay Inc dismissed Simon & Edward, LLP as its auditor.
  evidence_excerpt: , 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.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/0001099910-25-000279-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.