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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Washington,
D.</B></FONT><B>C. 20549</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM 8-K</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CURRENT REPORT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Pursuant to Section 13 OR 15(d) of the Securities
Exchange Act of 1934</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Date of Report (Date of Earliest Event Reported): May
20, 2022</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>WB Burgers Asia, Inc.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P></TD></TR>
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    <TD STYLE="font: 10pt/107% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(Exact name of registrant as specified in its charter)</FONT></TD></TR>
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    <TD STYLE="width: 1%; line-height: 107%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="width: 42%; line-height: 107%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="width: 1%; line-height: 107%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="width: 27%; line-height: 107%; font-size: 12pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><B>Nevada</B></FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>000-56233</B>&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>00-0000000</B></FONT></TD></TR>
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    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(state or other jurisdiction of incorporation)</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(Commission File Number)</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(IRS Employer Identification Number)</FONT></TD></TR>
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    <TD STYLE="width: 43%; line-height: 107%; font-size: 12pt">&nbsp;</TD></TR>
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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>3F K&rsquo;s Minamiaoyama&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>6-6-20 Minamiaoyama, Minato-ku,</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Tokyo 107-0062, Japan</B></P></TD>
    <TD STYLE="vertical-align: top; padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>107-0062</B></FONT></TD></TR>
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    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(address of principal executive offices)</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(zip code)</FONT></TD></TR>
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    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>81-90-6002-4978</B></FONT></TD></TR>
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    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(registrant&rsquo;s telephone number, including area code)</FONT></TD></TR>
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    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 115%"><FONT STYLE="font-size: 10pt"><B>N/A</B></FONT></TD></TR>
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    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(former name or former mailing address, if changed since last report)</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">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 (see General Instruction A.2. below):</P>

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    <TD STYLE="width: 95%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[ &nbsp;&nbsp;]</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[ &nbsp;&nbsp;]</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT></TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[ &nbsp;&nbsp;]</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 11.25pt 0 0; text-align: justify">Indicate by check mark whether the registrant
is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&sect; 230.405 of this chapter) or Rule 12b-2 of the
Securities Exchange Act of 1934 (&sect;240.12b-2 of this chapter).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Emerging growth company&nbsp;&nbsp;[X]&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">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&nbsp;13(a) of the Exchange Act.&nbsp;&nbsp;[ &nbsp;&nbsp;]&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&ldquo;We&rdquo;, &ldquo;Us&rdquo;, and or &ldquo;The Company&rdquo;
refer to WB Burgers Asia, Inc.</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Item&#160;4.01
Changes in Registrant&#8217;s Certifying Accountant.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</P>

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    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dismissal of Independent Registered Public Accountant</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&#160;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 20, 2022, WB Burgers Asia Inc. (the &#8220;Company&#8221;)
dismissed its independent registered public accounting firm, BF Borgers CPA PC (&#8220;BFG&#8221;) effective immediately. This decision
was approved by the Company&rsquo;s Board of Directors, comprised solely of Koichi Ishizuka.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The report of BFG on the Company&#8217;s financial
statements for fiscal years ended July 31, 2021 and 2020 included in the Company&#8217;s annual report on Form 10-K for the year ended
July 31, 2021, did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit
scope or accounting principle.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the fiscal years ended July 31, 2021 and 2020,
and the subsequent interim period through May 20, 2022, there were no (1) disagreements <FONT STYLE="background-color: white">(as defined
in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) </FONT>between the Company and BFG on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or procedure, which would have caused it to make reference to the subject
matter of such a disagreement in connection with its audit reports on the Company&#8217;s financial statements for such years, or (2)
reportable events (as described in Item 304(a)(1)(v) of Regulation S-K).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has provided BFG with a copy of the foregoing
disclosures it is making in this Current Report on Form 8-K prior to its filing and requested, in accordance with applicable practices,
that BFG furnish a letter addressed to the Securities and Exchange Commission (&#8220;SEC&#8221;) stating whether or not it agrees with
the statements made herein. Attached as Exhibit 16.1 is a copy of BFG&#8217;s letter, dated May 20, 2022, stating that it agrees with
such statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</P>

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    <TD STYLE="font-family: Times New Roman, Times, Serif; width: 0">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Engagement of New Independent Registered Public Accountant</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 20, 2022, the Company engaged M&amp;K CPAS,
PLLC (&#8220;M&amp;K&#8221;) as its new independent registered public accountant for the fiscal year ending July 31, 2022. This decision
was approved by the Company&rsquo;s Board of Directors, comprised solely of Koichi Ishizuka.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the fiscal years ended July 31, 2021 and 2020
and through May 20, 2022, neither the Company nor anyone on its behalf consulted with M&amp;K regarding (1) the application of accounting
principles to a specified transaction, <FONT STYLE="background-color: white">completed or proposed, or the type of audit opinion that
might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that
M&amp;K concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial
reporting issue, or (2) 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)</FONT></P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-2-</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<HR SIZE="3" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"><FONT STYLE="text-transform: uppercase"><B>Item&#160;9.01. Financial
Statements and Exhibits.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&#160;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">(d) Exhibits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The exhibit listed in the following Exhibit Index is filed as part of this
Current Report on Form 8-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&#160;</I></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.5pt; font-family: Times New Roman, Times, Serif; white-space: nowrap; width: 8%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit&#160;No.</B></FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; padding: 0.25pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.5pt; font-family: Times New Roman, Times, Serif; width: 91%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR STYLE="font-family: Times New Roman, Times, Serif; background-color: #CCEEFF">
    <TD STYLE="font-family: Times New Roman, Times, Serif; padding: 0.25pt; white-space: nowrap; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">16.1</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; padding: 0.25pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; padding: 0.25pt; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Letter to Securities and Exchange Commission from BF Borgers CPA PC dated May 20, 2022</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to the requirements of the Securities Exchange
Act of 1934, as amended, the registrant has duly caused this Current Report to be signed on its behalf by the undersigned hereunto duly
authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD STYLE="width: 43%; line-height: 107%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="width: 57%; line-height: 107%; font-size: 12pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">WB Burgers Asia, Inc.</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Dated: &nbsp;May 20, 2022</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><I><U>/s/ Koichi Ishizuka </U></I></FONT></TD></TR>
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    <TD STYLE="vertical-align: top; padding-right: 0.8pt">
    <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Koichi Ishizuka</P>
    <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Chief Executive Officer</P></TD></TR>
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{"company-data": {"conformed-name": "WB Burgers Asia, Inc.", "cik": "0001787412", "assigned-sic": "5812", "irs-number": "000000000", "state-of-incorporation": "NV", "fiscal-year-end": "0731"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-56233", "film-number": "22945319"}, "business-address": {"street1": "3F KS MINAMIAOYAMA 6-6-20 MINAMIAOYAMA", "street2": "MINATO-KU", "city": "TOKYO", "state": "M0", "zip": "107-0062", "phone": "81-90-6002-4978"}, "mail-address": {"street1": "3F KS MINAMIAOYAMA 6-6-20 MINAMIAOYAMA", "street2": "MINATO-KU", "city": "TOKYO", "state": "M0", "zip": "107-0062"}, "former-company": {"former-conformed-name": "Business Solutions Plus, Inc.", "date-changed": "20190906"}}
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): May
20, 2022
WB Burgers Asia, Inc.
(Exact name of registrant as specified in its charter)
Nevada
000-56233
00-0000000
(state or other jurisdiction of incorporation)
(Commission File Number)
(IRS Employer Identification Number)
3F K's Minamiaoyama
6-6-20 Minamiaoyama, Minato-ku,
Tokyo 107-0062, Japan
107-0062
(address of principal executive offices)
(zip code)
81-90-6002-4978
(registrant's telephone number, including area code)
N/A
(former name or former mailing 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 (see General Instruction A.2. below):
[   ]
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))
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 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.  [   ]
"We", "Us", and or "The Company"
refer to WB Burgers Asia, Inc.
Item 4.01
Changes in Registrant's Certifying Accountant.
(a)
Dismissal of Independent Registered Public Accountant
On May 20, 2022, WB Burgers Asia Inc. (the "Company")
dismissed its independent registered public accounting firm, BF Borgers CPA PC ("BFG") effective immediately. This decision
was approved by the Company's Board of Directors, comprised solely of Koichi Ishizuka.
The report of BFG on the Company's financial
statements for fiscal years ended July 31, 2021 and 2020 included in the Company's annual report on Form 10-K for the year ended
July 31, 2021, did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit
scope or accounting principle.
During the fiscal years ended July 31, 2021 and 2020,
and the subsequent interim period through May 20, 2022, there were no (1) disagreements
(as defined
in Item 304(a)(1)(iv) of Regulation S-K and the related instructions)
between the Company and BFG on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or procedure, which would have caused it to make reference to the subject
matter of such a disagreement in connection with its audit reports on the Company's financial statements for such years, or (2)
reportable events (as described in Item 304(a)(1)(v) of Regulation S-K).
The Company has provided BFG with a copy of the foregoing
disclosures it is making in this Current Report on Form 8-K prior to its filing and requested, in accordance with applicable practices,
that BFG furnish a letter addressed to the Securities and Exchange Commission ("SEC") stating whether or not it agrees with
the statements made herein. Attached as Exhibit 16.1 is a copy of BFG's letter, dated May 20, 2022, stating that it agrees with
such statements.
(b)
Engagement of New Independent Registered Public Accountant
On May 20, 2022, the Company engaged M&K CPAS,
PLLC ("M&K") as its new independent registered public accountant for the fiscal year ending July 31, 2022. This decision
was approved by the Company's Board of Directors, comprised solely of Koichi Ishizuka.
During the fiscal years ended July 31, 2021 and 2020
and through May 20, 2022, neither the Company nor anyone on its behalf consulted with M&K regarding (1) the application of accounting
principles to a specified transaction,
completed or proposed, or the type of audit opinion that
might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that
M&K concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial
reporting issue, or (2) 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)
-2-
Item 9.01. Financial
Statements and Exhibits.
(d) Exhibits.
The exhibit listed in the following Exhibit Index is filed as part of this
Current Report on Form 8-K.
Exhibit No.
Description
16.1
Letter to Securities and Exchange Commission from BF Borgers CPA PC dated May 20, 2022
SIGNATURES
Pursuant to the requirements of the Securities Exchange
Act of 1934, as amended, the registrant has duly caused this Current Report to be signed on its behalf by the undersigned hereunto duly
authorized.
WB Burgers Asia, Inc.
Dated:  May 20, 2022
/s/ Koichi Ishizuka
Koichi Ishizuka
Chief Executive Officer
-3-