Change in Certifying Accountants - Form 8-K

Item 4.01 Changes in Registrant's Certifying Accountant

On April 22, 2024, Barton CPA, Cypress, Texas, having PCAOB ID of 6968, resigned as the Company's independent auditors, effective immediately. In their resignation letter, the auditor stated, "Effective April 22, 2024, we are ceasing our services as your independent auditors. We have reached this decision reluctantly and after substantial deliberation. We will cooperate with any new auditors you may retain in the future. To facilitate that process, at the appropriate time please send us a letter authorizing us to make disclosures to your new auditors. Without such a letter, we are ethically prohibited from communicating with others regarding your company's affairs."

Barton CPA also declined to give their consent for the 10-Q for the quarter ending February 29, 2024, citing concerns regarding the integrity of management related to an ongoing SEC investigation. These concerns led Barton CPA to withdraw from the engagement and prevented them from signing off on the 10-Q.

Before conveying this decision, Barton CPA initially gave BorrowMoney.com, Inc. the green signal to start the initial EDGAR filing process for the 10-Q for the quarter ending February 29, 2024 and confirmed that the company BorrowMoney.com, Inc. should proceed with the initial filing process. However, upon further review, Barton CPA advised that all filing activity should be canceled due to concerns related to the SEC investigation.

It is important to note that on April 22, 2024, the CEO of BorrowMoney.com, Inc. Mr. Aldo Piscitello received an email from Dan Barton of Barton CPA Firm regarding the invoice for the 2024 Q1 and Q2 reviews. The email requested prompt payment to ensure the timely filing of the Q2 review. Subsequently, a phone conversation by Mr. Aldo was held with Mr. Barton, during which Mr. Aldo requested payment options via debit card for the Q1 review and agreed to settle the Q2 payment later in the week. Mr. Barton consented to this arrangement over the phone.

On April 24, 2024, at 10:22 am after Mr. Barton resigned, he sent a bill for $2,500 for the Q2 review. Then on April 24, 2024, at 8:07 pm Mr. Barton sent an email, "I just want to make it is clear. We never approved or gave the go ahead for any filing and we don't approve the amending of the filing as mentioned."

Following Mr. Barton's advice to cancel all the filing activity, the company informed the filing agent to cancel any further activity. Despite this, the 10-Q was filed, but the filing agent agreed to hold off on the iXBRL tagging until further notice from the Company.

It is pertinent to mention here that the Company has already disclosed the details about the SEC investigation to the auditor in the previous quarter ending November 30, 2023. Barton CPA was satisfied with the disclosures made in the 10-Q report about the ongoing investigations and provided their consent to file the 10-Q for the previous quarter ending November 30, 2023.

BorrowMoney.com, Inc. will engage a new auditor to complete the review process for the quarter ending February 29, 2024, and will then either refile the 10-Q or file an amendment in the form of 10-Q/A after receiving consent to file from the new auditor. BorrowMoney.com, Inc. will seek to engage a new auditor within the company's existing budget, aiming to maintain the same level of cost as the previous auditor.