LANDBAY INC - Form 8-K Filing

Landbay Inc. has officially changed its independent registered public accounting firm. The company's board of directors resolved to dismiss Simon & Edward, LLP ('S&E') as their accountant, with the decision becoming effective on October 10, 2025. S&E had been engaged since 2022 and had no disagreements with the company on accounting principles, financial statements, or audit procedures during their tenure. Concurrently, Landbay Inc. has appointed HML PLT ('HML') as its new independent registered public accounting firm, effective December 20, 2025. The company has not consulted HML for any advice on accounting principles, audit opinions, or potential disagreements prior to this appointment. The filing includes a letter from S&E confirming their agreement with the statements made by Landbay Inc. regarding their dismissal.