On March 5, 2026, J & S Associate PLT resigned as independent registered public accounting firm; the Board approved the change. Prior audit reports for fiscal years ended December 31, 2025 and 2024 contained no adverse opinions, disclaimers, or qualifications. No disagreements with J & S Associate PLT on accounting principles, financial disclosures, or audit scope/procedures, and no reportable events under S-K 304(a)(1)(v) during FY2024–FY2025 and through March 5, 2026. BZ CPA Inc. was engaged as the new independent registered public accounting firm effective March 20, 2026. The company did not consult with BZ CPA Inc. on matters described in S-K 304(a)(2)(i) or (ii) prior to engagement. J & S Associate PLT provided a confirming letter to the SEC dated March 5, 2026, agreeing with the company’s statements regarding the change and noting it served as auditor since 2024. The report was signed on March 30, 2026 by Kong Xiao Jun, Chief Executive Officer & Chief Financial Officer. Ticker: CFOO; listing: OTC Markets.