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) October 15, 2024

E-SMART CORP.

(Exact name of registrant as specified in its charter)

Nevada

333-275161

35-2810816

(State or other jurisdiction of

incorporation or organization)

(Commission File Number)

(IRS Employer

Identification No.)

Diana Vasylenko

7311 Oxford Ave

Philadelphia, PA 19111

(Address of principal executive offices, zip code)

+1620-3079197

(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))

Securities registered or to be registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
n/a	n/a	n/a

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 [X]

If an emerging 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 accountant standards provided pursuant to Section 13(a) of the Exchange Act. [ ]

Item 4.01 Changes in Registrant’s Certifying Accountant.

(a) Dismissal of Independent Registered Public Accounting Firm

On October 15, 2024, E-Smart Corp. (the “Registrant”) approved the dismissal of Olayinka Oyebola & Co. as the Registrant's independent registered public accounting firm, effective immediately.

During the period September 5, 2023, the date of our engagement with Olayinka Oyebola & Co., and October 15, 2024, the date of dismissal, the Registrant did not experience any disagreements, as defined in Item 304(a)(1)(iv) of Regulation S-K, between itself and Olayinka Oyebola & Co. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Olayinka Oyebola & Co.’s satisfaction, would have caused Olayinka Oyebola & Co. to make reference to such disagreements in its audit reports.

The Registrant has provided a copy of the foregoing disclosures to Olayinka Oyebola & Co. and requested that Olayinka Oyebola & Co. furnish it with a letter addressed to the Securities and Exchange Commission stating whether Olayinka Oyebola & Co. agrees with the above statements. A copy of Olayinka Oyebola & Co.’s letter, dated October 16, 2024, is filed as Exhibit 16.1 to this Form 8-K.

(b) Appointment of Independent Registered Public Accounting Firm

On October 16, 2024, E-Smart Corp. (the "Registrant") approved the appointment of Victor Mokuolu CPA PLLC, as the Registrant's new independent registered public accounting firm for the year ended August 31, 2024.

During the Registrant’s fiscal years ended August 31, 2024 and August 31, 2023, and the subsequent interim period through the date of this report, neither the Registrant, nor anyone on its behalf has consulted with Victor Mokuolu CPA PLLC regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed , or the type of audit opinion that might be rendered with respect to the consolidated financial statements of the Registrant, and no written report or oral advice was provided to the Registrant by Victor Mokuolu CPA PLLC, that was an important factor considered by the Registrant in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

Item 9.01 Financial Statements and Exhibits

(d) Exhibits


Exhibit No.	Description of Exhibit
16.1	Letter from Olayinka Oyebola & Co. to the Securities and Exchange Commission dated October 16, 2024

SIGNATURE

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: October 16, 2024

E-Smart Corp.

By:

/s/ Diana Vasylenko

Name:

Diana Vasylenko

Title:

President, Treasurer, Secretary and Director

(Principal Executive, Financial and Accounting Officer)

E-Smart Corp. 8-K