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~~April ~~of Report (Date of earliest event reported): July 13~~7, ~~2021~~ 2023

Date of Report (Date of earliest event reported)

CHINA WUYI MOUNTAIN LTD.

(Exact name of registrant as specified in its charter)

Nevada	333-21436	81-3433108
(State or Other Jurisdiction	(Commission	(I.R.S. Employer
of Incorporation)	File Number)	Identification No.)

Nevada

~~1900~~(State ~~Avenue~~or ofother ~~the~~jurisdiction ~~Stars,~~of ~~Los~~incorporation ~~Angeles,~~or ~~CA 90067~~organization)

~~(Address~~333-21436 ~~of Principal Executive Office) (Zip Code)~~

~~310-843-9300~~(Commission File Number)

~~(Registrant’s telephone number, including area code)~~81-3433108

~~Securities registered pursuant to Section 12~~(b)I.R.S. ofEmployer ~~the~~Identification ~~Act:~~Number)

~~Title~~B20 of1202, International ~~each~~Software ~~class~~Park, Hunnan ~~Trading~~New ~~Symbol(s)~~District, Shenyang, ~~Name of each exchange on which registered~~Liaoning, China

~~Check~~Country ~~the~~Code: ~~appropriate~~(011) ~~box below if the Form 8~~+86-~~K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:~~13252185999

~~☐ Written~~(Address, ~~communications~~including ~~pursuant~~zip tocode, ~~Rule~~and ~~425~~telephone ~~under~~number, ~~the~~including ~~Securities~~area ~~Act~~code, ~~(17~~of ~~CFR~~registrant's ~~230.425~~principal executive offices)

~~☐ Soliciting~~Check ~~material~~the ~~pursuant~~appropriate tobox ~~Rule~~below ~~14a~~if the Form 8-12K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the ~~Exchange~~following ~~Act~~provisions (17see ~~CFR~~General ~~240~~Instruction A.~~14a-12~~2. below):

☐ 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))

~~☐ Pre~~Unless otherwise provided in this Current Report on Form 8-~~commencement~~K, ~~communications~~all ~~pursuant~~references to ~~Rule~~"we," ~~13e-4(c)~~"us," ~~under~~"our," or the ~~Exchange~~"Company" ~~Act~~refer ~~(17~~to ~~CFR~~the ~~240~~Registrant, Ching King Spirit Group Ltd.~~13e-4(c))~~

~~Indicate~~Item by4.01 ~~check~~Changes ~~mark whether the registrant is an emerging growth company as defined~~ in ~~Rule~~Registrant's ~~405~~Certifying ~~of the Securities Act of 1933 (§230~~Accountant.~~405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).~~

~~Emerging~~Item ~~growth~~4.01(a) ~~company ☐~~ Resignation of Independent Accountant.

IfOn anMarch ~~emerging~~23, ~~growth company~~2023, ~~indicate by check mark if~~ the ~~registrant~~Board ~~has~~of ~~elected~~Directors ~~not~~dismissed ~~to use~~ the ~~extended~~Company's ~~transition~~independent ~~period~~registered ~~for~~public ~~complying with any new or revised financial~~ accounting ~~standards~~firm ~~provided~~Sadler, ~~pursuant~~Gibb to& ~~Section~~Associates, ~~13(a)~~LLC., ofDraper, ~~the Exchange Act~~UTah. ☐

During the period ended August 31, 2022 (the "Review Period"), there were no disagreements (as defined in Item 4304(a)(1)(iv) of Regulation S-K) with Sadler, Gibb & Associates, LLC.01, ~~Changes~~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 Sadler, Gibb & Associates, LLC, would have caused Sadler, Gibb & Associates, LLC., to make reference on the subject matter of the disagreements in ~~Registrant’~~its reports. None of Sadler, Gibb & Associates, LLC., audit reports for the period ended August 31, 2022 contained an adverse opinion or disclaimer of opinion, nor was any such report qualified or modified as to uncertainty, audit scope, or accounting principles, except to indicate that there was substantial doubt about the Company's ~~Certifying~~ability ~~Accountant~~to continue as a going concern.

OnDuring ~~July~~the ~~13,~~year ~~2021~~ended ~~PLS~~August ~~CPA~~31, a2022, ~~Professional~~there ~~Corp.~~were ~~resigned~~no ~~from~~"reportable ~~its~~events" ~~position~~ (as ~~the~~defined ~~principal~~in ~~independent~~Item ~~accountant~~304(a)(1)(v) ~~for~~of ~~China~~Regulation ~~Wuyi Mountain Ltd~~S-K).

The ~~audit~~Company ~~report~~has ofprovided ~~PLS CPA~~Sadler, aGibb ~~Professional~~& ~~Corp.~~Associates, ~~on China Wuyi Mountain Ltd~~LLC.’s, ~~financial~~with ~~statements~~a ~~for~~copy ~~the~~of ~~years~~this ~~ended~~Form ~~August 31~~8-K, ~~2019~~ and ~~2018~~has ~~did~~requested ~~not~~that ~~contain~~Sadler, anGibb ~~adverse~~& ~~opinion~~Associates, ~~or disclaimer of opinion or qualification~~LLC., ~~except~~to ~~that~~furnish ~~said audit report contained~~ a ~~modification~~letter ~~expressing~~addressed ~~substantial~~to ~~doubt~~the ~~about~~Securities ~~the~~and ~~ability~~Exchange ofCommission ~~China~~stating ~~Wuyi~~whether ~~Mountain~~or ~~Ltd.~~not toit ~~continue~~agrees aswith athe ~~going~~above ~~concern. PLS~~statements ~~CPA~~and, aif ~~Professional Corp. did~~ not, ~~during~~stating the ~~applicable~~respects ~~periods,~~in ~~advise~~which ~~China~~it ~~Wuyi~~does ~~Mountain~~not ~~Ltd~~agree. ofA ~~any~~copy of ~~the~~such ~~enumerated~~letter ~~items~~is ~~described~~filed inwith ~~Item~~this ~~304(a)(1)(iv)~~Form ~~of Regulation S~~8-K.

During the two most recent fiscal years and the period to July 13, 2021, there was no disagreement between China Wuyi Mountain Ltd. and PLS CPA, a Professional Corp. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to its satisfaction, would have caused PLS CPA, a Professional Corp. to make reference to the subject matter of such disagreement in connection with its report. During the same period, there was no “reportable event,” as described in Item ~~304~~4.01(ab)~~(1)(v)~~ Engagement of ~~Regulation~~New ~~S-K.~~Independent Accountant.

~~China~~On ~~Wuyi~~March ~~Mountain~~30, ~~Ltd.~~2023, ~~has~~upon ~~requested~~the ~~PLS~~recommendation ~~CPA,~~of athe ~~Professional~~Company's ~~Corp.~~Board, tothe ~~furnish~~Company aengaged ~~letter~~Michael ~~addressed~~Gillespie to& ~~the~~Associates, ~~Securities~~PLLC. ~~Exchange~~(“MGAP”), ~~Commission~~as ~~stating~~its ~~whether~~new orindependent ~~not~~registered ~~PLS~~public ~~CPA,~~accounting afirm ~~Professional~~effective ~~Corp~~immediately. ~~agrees~~MGA ~~with~~will audit the Company's financial statements infor ~~this~~the ~~8-K~~fiscal ~~relating~~year toending ~~PLS~~August ~~CPA~~31, a2023 ~~Professional~~and ~~Corp. A~~will ~~copy~~conduct reviews of the ~~letter~~Company's isunaudited ~~filed~~quarterly asfinancial anstatements ~~exhibit~~required prior to ~~this~~the ~~8-K~~audit and report and then on an ongoing basis thereafter.

OnDuring ~~July~~the ~~17,~~Review ~~2021~~Period, ~~China~~neither ~~Wuyi~~the ~~Mountain~~Company ~~Ltd.~~nor ~~retained~~anyone ~~the~~on ~~firm~~its ofbehalf ~~Sadler,~~consulted ~~Gibb~~with &MGAP ~~Associates,~~with ~~LLC~~respect to ~~serve~~(1) asthe ~~its~~application ~~new~~of ~~independent public~~ accounting ~~firm. The~~principles ~~appointment~~to ofa ~~Sadler~~specified transaction, ~~Gibb~~either &completed ~~Associates~~or proposed, ~~LLC~~or tothe ~~serve~~type asof ~~independent~~audit ~~public~~opinion ~~accounting~~that ~~firm~~might ~~was~~be ~~approved~~rendered byon the ~~Board~~Company's offinancial ~~Directors~~statements, ofand ~~China~~neither ~~Wuyi~~a ~~Mountain~~written ~~Ltd.~~report Atwas noprovided ~~time~~to ~~during~~ the ~~past~~Company ~~two~~nor ~~fiscal~~oral ~~years~~advice orwas ~~any~~provided ~~subsequent~~that ~~period~~MGAP ~~prior~~concluded towas ~~July~~an ~~17,~~important ~~2021~~factor ~~did~~considered ~~China~~by ~~Wuyi~~the ~~Mountain~~Company ~~Ltd.~~in ~~consult~~reaching ~~with~~a ~~Sadler,~~decision ~~Gibb~~as &to ~~Associates~~the accounting, ~~LLC~~auditing, ~~regarding~~or ~~any~~financial ~~matter~~reporting ofissue ~~the~~or ~~sort~~(2) ~~described~~any ~~above~~matter ~~with~~that ~~reference~~was toeither ~~PLS~~the ~~CPA,~~subject of a ~~Professional~~"disagreement" ~~Corp.,~~(as ~~any~~defined ~~issue~~in ~~relating~~Item to304(a)(1)(iv) ~~the financial statements~~ of ~~China~~Regulation ~~Wuyi~~S-K ~~Mountain~~and ~~Ltd., or~~ the ~~type~~related ofinstructions) ~~audit~~or ~~opinion~~a ~~that~~"reportable ~~might~~event" be(as ~~rendered~~described ~~for~~in ~~China~~Item ~~Wuyi~~304(a)(1)(v) ~~Mountain~~of ~~Ltd~~Regulation S-K).

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

16. Letter dated September 21, 2021 from PLS CPA, a Professional Corp.

Exhibit No.		Description
16.1		Letter
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~~registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

	China Wuyi Mountain Ltd.
Date: February 14, 2022	By:	/s/ Lei Wang
Date: April 7, 2023	By:	/s/ Lei Wang
		Lei Wang, Chief Executive Officer
		Lei Wang
		President/Principal Executive Officer

Filing Compare · China WuYi Mountain, Ltd.