New Momentum replaces auditor after resignation; going concern doubt noted

New Momentum Corp.

Total Asia Associates resigned as auditor on March 11, 2022; no disagreements on accounting principles or practices.
Former auditor's reports for 2019/2020 included a going concern qualification but no adverse opinion or scope limitation.
Board engaged J&S Associate as new independent registered public accounting firm effective March 14, 2022.
Company had not consulted J&S Associate prior to engagement on any accounting disputes or reportable events.

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