secwatch.observer — SEC 8-K summary
======================================

Issuer:     Landbay Inc (—)
CIK:        0001672572
Form:       8-K
Filed at:   2025-12-22T23:59:59+00:00
Accession:  0001099910-25-000279
Event type: other_material
Sentiment:  neutral
Materiality: 0.50
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

LandBay Inc replaces auditor Simon & Edward with HML PLT
--------------------------------------------------------

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/0001099910-25-000279-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/form8k.htm
  HTML page:      https://secwatch.observer/filing/0001099910-25-000279

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer