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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.
_____________________
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): March
3, 2026 (March 2, 2026)
| IMA Tech |
| (Exact name of registrant as specified in its charter) |
| 333-268561 |
|
98-1626237 |
| (Commission File Number) |
|
(IRS Employer Identification Number) |
|
Room 302, Building 24, Lane 977,
Jufeng
Road, Pudong, New Area,
Shanghai City (East Area
of
Huagao Er Village), 200120 |
|
China |
| (Address of Principal Executive Offices) |
|
(State or other jurisdiction of incorporation or organization) |
+86 18621500863
(Registrant’s telephone number, including area
code)
N/A
(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 pursuant to Section 12(b) of the Act:
| Title of each class |
|
Trading
Symbol(s) |
|
Name of each exchange
on which registered |
| None |
|
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 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange
Act of 1934 (17 CFR §240.12b-2).
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.
(a)
Former Independent Registered Public Accounting Firm. On March 2, 2026, Mac Accounting Group & CPAs, LLP (“Mac
Accounting Group”), resigned as the independent registered public accounting firm of IMA Tech,
a Wyoming corporation (the “Company”), effective immediately. The Company has authorized Mac Accounting
Group to respond fully to the inquiries of Boladale Lawal & Co., the successor auditors.
Mac
Accounting Group served as the Company’s independent registered public accounting firm for the fiscal years ended April 30, 2025
and 2024, and the interim period ended October 31, 2025. Mac Accounting Group reviewed the Company’s quarterly report for the period
ended October 31, 2025.
During
the Company’s most recent fiscal year ended April 30, 2025, and the subsequent interim period through March 2, 2026: (i) there were
no disagreements between the Company and Mac Accounting Group on any matters of accounting principles or practices, financial statement
disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Mac Accounting Group, would have
caused it to make reference to the subject matter of the disagreements in connection with its report on the Company’s financial
statements; and (ii) there were no “reportable events” (as described in Item 304(a)(1)(v) of Regulation S-K).
The
Company has provided Mac Accounting Group with the disclosures under this Item 4.01(a) and has requested and received from Mac Accounting
Group a copy of the letter addressed to the Securities and Exchange Commission stating that Mac Accounting Group agrees with the above
statements. A copy of the letter from Mac Accounting Group is attached as Exhibit 16.1 to this Current Report on Form 8-K.
(b)
New Independent Registered Public Accounting Firm. On March 2, 2026, the Company appointed Boladale Lawal & Co. (“Lawal
& Co.”) as the Company’s new independent registered public accounting firm, effective immediately. During the
Company’s two most recent fiscal years ended April 30, 2025 and 2024, and the subsequent interim period through March 2, 2026, neither
the Company nor anyone acting on behalf of the Company had consulted Lawal & Co. 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 on the Company’s
financial statements, nor did Lawal & Co. provide a written report or oral advice to the Company that Lawal & Co. concluded was
an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issues; or
(ii) any matter that was either 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 described in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
| Exhibit No. |
|
Description |
| 16.1* |
|
Letter from Mac Accounting Group & CPAs, LLP to the Securities and Exchange Commission, dated March 3, 2025 |
| 104 |
|
Cover Page Interactive Data File (embedded within the Inline XBRL Document). |
| * Filed herewith |
|
| |
|
|
|
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 hereunto duly authorized.
| |
|
|
|
MAG MAGNA CORP. |
| |
|
|
|
| Date: March 3, 2026 |
|
|
|
By: |
|
/s/ Wang Hui |
| |
|
|
|
|
|
Wang Hui |
| |
|
|
|
|
|
Chief Executive Officer |
