# EDGAR Filing Document

**Accession Number:** 0001438461
**File Stem:** 0001640334-23-000017
**Filing Date:** 2023-1
**Character Count:** 7761
**Document Hash:** 6ad10093c4bebf87aae487795b1754ea
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001640334-23-000017.hdr.sgml**: 20230106

**ACCESSION NUMBER**: 0001640334-23-000017

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 15

**CONFORMED PERIOD OF REPORT**: 20230106

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20230106

**DATE AS OF CHANGE**: 20230106

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Yinfu Gold Corp.
- **CENTRAL INDEX KEY:** 0001438461
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS METAL ORES [1090]
- **IRS NUMBER:** 208531222
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-152242
- **FILM NUMBER:** 23513710

**BUSINESS ADDRESS:**
- **STREET 1:** DONGFANG SCIENCE AND TECHNOLOGY MANSION
- **STREET 2:** SUITE 2313, NANSHAN DISTRICT
- **CITY:** SHENZHEN
- **STATE:** F4
- **ZIP:** 518000
- **BUSINESS PHONE:** 86-755-8316-0998

**MAIL ADDRESS:**
- **STREET 1:** DONGFANG SCIENCE AND TECHNOLOGY MANSION
- **STREET 2:** SUITE 2313, NANSHAN DISTRICT
- **CITY:** SHENZHEN
- **STATE:** F4
- **ZIP:** 518000

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Element92 Resources Corp.
- **DATE OF NAME CHANGE:** 20080624

?xml version="1.0" encoding="utf-8"?elre_8k.htm

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of the**

**Securities Exchange Act of 1934**

Date of Report (Date of earliest event reported): January 6, 2023

---

| |
|:---|
| **Yinfu Gold Corporation** |
| (Exact Name of Registrant as Specified in Charter) |

---

---

| | | |
|:---|:---|:---|
| **Wyoming** | **333-152242** | **20-8531222** |
| (State or Other Jurisdiction<br>of Incorporation) | (Commission<br>File Number) | (IRS Employer<br>Identification No.) |

---

**<u>Suite 2313, Dongfang Science and Technology Mansion, Nanshan District, Shenzhen, China 518000</u>**

(Address of Principal Executive Offices) (Zip Code)

**<u>86)755-8316-0998</u>**

Registrant's telephone number, including area code

(Former Name or Former Address

if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4 (c) under the Exchange Act (17 CFR 240.13e-4(c))

***Item 4.01 <u>Changes in Registrant's Certifying Accountant</u>***

1, Previous independent registered public accountants

a. Effective January 4, 2023 the Board of Directors of Yinfu Gold Corporation., (the "Company") dismissed JLKZ CPA LLP ("JLKZ"), as the Company's auditor.

b. During the engagement period to January 4, 2023 there were no disagreements with JLKZ on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to JLKZ's satisfaction, would have caused the auditor to make reference to the subject matter of the disagreement in connection with his report.

c. During the period of engagement to January 4, 2023, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(iv)).

d. During the period of engagement to January 4, 2023 JLKZ did not advise the Company that the internal controls necessary for the Company to develop reliable financial statements did not exist.

e. During the of engagement to January 4, 2023 JLKZ did not advise the Company that any information had come to their attention which had led them to no longer be able to rely on management's representation, or that had made JLKZ unwilling to be associated with financial statements prepared by management.

f. During the period of engagement to January 4, 2023 JLKZ did not tender any reports or audit opinions on the Company's financial statements nor did JLKZ render an adverse opinion or disclaimer of opinion. However, we are of the opinion that had JLKZ tendered any reports on the Company's financial statements for fiscal years ended March 31, 2019, 2020, 2021and 2022, those reports would have contained explanatory paragraphs noting that there was substantial doubt about the Company's ability to continue as a going concern.

g. During the period of engagement to January 4, 2023 JLKZ did not advise the Company that the scope of any audit needed to be expanded significantly or that more investigation was necessary.

h. During the period of engagement to January 4, 2023, JLKZ did not advise the Company that there was any information which the accountant concluded would materially impact the fairness and reliability of either (i) a previously issued audit report or the underlying financial statements, or (ii) the financial statements issued or to be issued covering the fiscal period(s) subsequent to the date of the most recent financial statements covered by an audit report (including information that, unless resolved to the accountant's satisfaction, would prevent it from rendering an unqualified audit report on those financial statements.

i. We have authorized JLKZ to respond fully to the inquiries of the successor accountant.

j. The Company provided a copy of the foregoing disclosures to JLKZ prior to the date of the filing of this Report.

2, New independent accountants

Effective January 5, 2023, the Company has engaged Pan-China Singapore PAC ("PCCPA") of Singapore as its new registered independent public accountant. Prior to January 5, 2023 the Company did not consult with PCCPA regarding (i) the application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on the Company's financial statements by PCCPA in either case where written or oral advice provided by PCCPA would be an important factor considered by us in reaching a decision as to any accounting, auditing or financial reporting issues or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).

***Item 9.01 <u>Financial Statements and Exhibits</u>***

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| [16.1](elre_ex161.htm) | [JLKZ's Letter to the Securities and Exchange Commission dated January 6, 2023](elre_ex161.htm) |

---

None.

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated: January 6, 2023

---

| |
|:---|
| **YINFU GOLD CORPORATION** |
| */s/ Jiang Libin* |
| Jiang Libin |
| President, Director |

---

## Exhibit 16.1

**EXHIBIT 16.1**

JLKZ CPA LLP

39-01 Main St Ste 501

Flushing, NY 11354

January 6, 2023

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

RE: Yinfu Gold Corp.

We have read Item 4.01 included in the Form 8-K of Yinfu Gold Corp. (the "Company") dated January 6, 2023 to be filed with the Securities and Exchange Commission. We agree with the statements contained in the paragraphs concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of the Company contained therein.

<u>/s/ JLKZ CPA LLP</u>

JLKZ CPA LLP