Pacific Sports Exchange Inc. - 8-K

ITEM 4.01. CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT.

(a) Resignation of Independent Registered Public Accounting Firm.

Since 2021, KCCW Accountancy Corp. (“ KCCW ”) has been the independent registered public accounting firm of Pacific Sports Exchange Inc. (the “ Company ”). On October 11, 2025, the Board of Directors of the Company approved the resignation of KCCW as the Company’s independent registered public accounting firm.

The reports of KCCW on the Company’s financial statements for the fiscal years ended August 31, 2024 and 2023 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the fiscal year ended August 31, 2024 to the date of filing of this 8-K, there have been no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) with KCCW 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 KCCW would have caused KCCW to make reference thereto in its reports on the financial statements for such year. During the fiscal year August 31, 2021 and through the date of filing of this 8-K there have been no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K).

(b) On October 13, 2025, the Company engaged Boladale Lawal & Co. (“ BLC ”), as the Company’s independent accountant to audit the Company’s financial statements and to perform reviews of interim financial statements. During the fiscal year ended August 31, 2025, and then through the date of this filing, neither the Company nor anyone acting on its behalf consulted with BLC regarding (i) either the application of any accounting principles to a specific completed or contemplated transaction of the Company, or the type of audit opinion that might be rendered by BLC on the Company’s financial statements; or (ii) any matter that was either the subject of a disagreement with KCCW or a reportable event with respect to KCCW.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.

(d) Exhibits.

Exhibit No.

Description

16.1*

Letter of KCCW Accountancy Corp Dated October 27, 2025.

* Filed herewith

2