---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-24-041693"
form_type: "8-K"
ticker: "CFOO"
cik: "0001310630"
company_name: "China Foods Holdings Ltd."
filed_at: "2024-10-21T23:59:59+00:00"
generated_at: "2026-05-30T12:17:16.840129+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# China Foods Holdings dismisses auditor Olayinka Oyebola & Co., engages J&S Associate PLT

## Summary
- Former auditor Olayinka Oyebola & Co. dismissed on September 30, 2024; new auditor J&S Associate PLT engaged on October 17, 2024.
- No adverse opinions or disagreements existed with Olayinka during the 2023 audit or through dismissal.
- Auditor change approved by the board of directors; no reportable events under Item 304(a)(1)(v) occurred.
- Company provided disclosure letter to Olayinka; letter filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001493152-24-041693
- form_type: 8-K
- ticker: CFOO
- cik: 0001310630
- company_name: China Foods Holdings Ltd.
- filed_at: 2024-10-21T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1310630/000149315224041693/0001493152-24-041693-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1310630/000149315224041693/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-041693
- JSON: https://secwatch.observer/filing/0001493152-24-041693.json
- Plain text: https://secwatch.observer/filing/0001493152-24-041693.txt

## Key facts
- Auditor Changes
  China Foods Holdings Ltd. engaged J&S Associate PLT as its auditor.
  - Action: engagement
  - Auditor: J&S Associate PLT
  source text: On October 17, 2024, the company engaged J&S Associate PLT (“J&S”) as its new registered independent public accountant.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1310630/000149315224041693/0001493152-24-041693-index.htm
- Auditor Changes
  China Foods Holdings Ltd. dismissed Olayinka Oyebola & Co. as its auditor.
  - Action: dismissal
  - Auditor: Olayinka Oyebola & Co.
  - Successor: J&S Associate PLT
  source text: On September 30, 2024, Olayinka Oyebola & Co. (“Olayinka”) was dismissed as the company’s registered independent public accountant.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1310630/000149315224041693/0001493152-24-041693-index.htm

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