# EDGAR Filing Document

**Accession Number:** 0001263364
**File Stem:** 0001213900-23-021387
**Filing Date:** 2023-3
**Character Count:** 7669
**Document Hash:** 1032fe35a4f6edc5dce1c36136e6d833
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-021387.hdr.sgml**: 20230320

**ACCESSION NUMBER**: 0001213900-23-021387

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 15

**CONFORMED PERIOD OF REPORT**: 20230314

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

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20230320

**DATE AS OF CHANGE**: 20230320

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Idaho Copper Corp
- **CENTRAL INDEX KEY:** 0001263364
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 980221494
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-108715
- **FILM NUMBER:** 23746238

**BUSINESS ADDRESS:**
- **STREET 1:** NO 19 BAOWANG ROAD
- **STREET 2:** BAODI ECONOMIC DEVELOPMENT ZONE
- **CITY:** TIANJIN, PRC
- **STATE:** F4
- **ZIP:** 300180
- **BUSINESS PHONE:** 862258896888

**MAIL ADDRESS:**
- **STREET 1:** NO 19 BAOWANG ROAD
- **STREET 2:** BAODI ECONOMIC DEVELOPMENT ZONE
- **CITY:** TIANJIN, PRC
- **STATE:** F4
- **ZIP:** 300180

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Joway Health Industries Group Inc
- **DATE OF NAME CHANGE:** 20110207

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** G2 VENTURES INC
- **DATE OF NAME CHANGE:** 20030911

?xml version="1.0" encoding="utf-8"?

**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: **<u>March 14, 2023</u>**

**<u>IDAHO COPPER CORPORATION</u>**

(Exact name of Registrant as specified in its Charter)

---

| | | |
|:---|:---|:---|
| **Nevada** | **333-108715** | **98-0221494** |
| (State or Other Jurisdiction<br> of Incorporation) | (Commission File Number) | (I.R.S. Employer <br> Identification No.) |

---

**<u>800 W. Main Street, Suite 1460, Boise, Idaho 83702</u>**

(Address of Principal Executive Offices)

**<u>208-274-9220</u>**

(Registrant's Telephone Number, including area code)

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 (see general instruction A.2. below):

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

☐ Soliciting material pursuant to Rule 14-a-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))

Securities registered pursuant to Section 12(b) of the Act: None.

Indicate by check mark whether the registrant is an emerging growth company as deﬁned in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised ﬁnancial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

Idaho Copper Corporation (the "Company") has dismissed HHC (the "Former Accounting Firm") as its independent registered public accounting firm, effective as of March 14, 2023. As described in Item 4.01(a) below, the change in independent registered public accounting firm is not the result of any disagreement with the Former Accounting Firm.

Item 4.01(a) Previous Independent Accountants

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) On March 14, 2023, the Company dismissed the Former Accounting Firm as its independent registered public accounting firm effective on that date.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) The report of the Former Accounting Firm on the Company's financial statements as of and for the years ended December 31, 2022, and 2021, contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles except as set forth in subparagraph (iii) below.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) The report of the Former Accounting Firm on the Company's financial statements as of and for the years ended December 31, 2022, and 2021, contained an explanatory paragraph which noted that there was substantial doubt as to the Company's ability to continue as a going concern as the Company has incurred net losses since inception and uncertain conditions exist which the Company faces relative to its obtaining capital in the equity markets.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) The Company's Board made the decision to change independent accountants, acting under authority delegated to it, and approved the change of the independent accountants at a meeting on March 14, 2023, which change was ratified by unanimous written consent of the Company's Board on March 17, 2023.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) During the fiscal years ending December 31, 2022 and 2021, and during the interim period through March 14, 2023, there (i) have been no disagreements with the Former Accounting Firm on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the Former Accounting Firm, would have caused the Former Accounting Firm to make reference to the subject matter of such disagreements in its reports on the financial statements for such years, and (ii) were no reportable events of the kind referenced in Item 304(a)(1)(v) of Regulation SK.

The Company requested that the Former Accounting Firm furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of the letter from the Former Accounting Firm is attached hereto as Exhibit 16.1 to this Current Report on Form 8-K.

Item 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

(d) Exhibits

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 16.1 | [Letter from HCC](ea175270ex16-1_idahocopper.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

---

**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 thereunto duly authorized.

Date: March 20, 2023

---

| | |
|:---|:---|
| **IDAHO COPPER CORPORATION** | **IDAHO COPPER CORPORATION** |
| By: | */s/ Robert Scannell* |
| Name: | Robert Scannell |
| Title: | Chief Financial Officer |

---

## Exhibit 16.1

**Exhibit 16.1**

---

| | |
|:---|:---|
| ![](ex16-1_001.jpg) | ![](ex16-1_002.jpg) |

---

March 15, 2023

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Ladies and Gentlemen:

We have read Item 4.01 of the Form 8-K of IDAHO COPPER CORPORATION to be filed with the Securities and Exchange Commission on March 15, 2023 and are in agreement with the statements contained therein as much as they relate to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.

Very truly yours,

/s/ HHC

Forest Hills, NY