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<p style="margin: 0">&#160;</p>

<p style="font: 10pt/normal Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><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"><span style="text-transform: uppercase"><b>Washington,
D.</b></span><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 <span id="xdx_904_edei--DocumentType_c20240117__20240117_z8elyoOC1JXj"><ix:nonNumeric contextRef="AsOf2024-01-17" name="dei:DocumentType">8-K</ix:nonNumeric></span></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):
<span id="xdx_90C_edei--DocumentPeriodEndDate_c20240117__20240117_zdiJnTbq2b6j"><ix:nonNumeric contextRef="AsOf2024-01-17" format="ixt:datemonthdayyearen" name="dei:DocumentPeriodEndDate">January 17, 2024</ix:nonNumeric></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&#160;&#160;</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>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

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<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 (&#167; 230.405 of this chapter) or Rule 12b-2 of the
Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Emerging growth company&#160;&#160;<span id="xdx_90A_edei--EntityEmergingGrowthCompany_c20240117__20240117_z8skq46DbpIa"><ix:nonNumeric contextRef="AsOf2024-01-17" format="ixt:booleantrue" name="dei:EntityEmergingGrowthCompany">[X]</ix:nonNumeric></span></p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 12pt 0 0"><span style="font-family: Times New Roman, Times, Serif">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&#160;13(a) of the Exchange Act.&#160;&#160;[ &#160;&#160;]&#160;</span><span style="font-family: Segoe UI Symbol,sans-serif">&#160;</span></p>

<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"></span></p>


<hr style="background-color: #A0A0A0; border-width: 0; height: 2px; width: 100%; color: #A0A0A0" />

<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&#160;&#8220;We&#8221;, &#8220;Us&#8221;, &#8220;Our&#8221;,
&#8220;WDSP&#8221; and or &#8220;The Company&#8221; refer to World Scan Project, Inc.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-transform: uppercase"><b>Item&#160;4.01
Changes in Registrant&#8217;s Certifying Accountant.</b></span></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"><b>Resignation of Independent Registered Public Accountant</b></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">On January 17, 2024, World Scan Project
Inc.&#8217;s (the &#8220;Company&#8221;) independent registered public accounting firm, M&amp;K CPAS, PLLC (&#8220;MK&#8221;)
resigned effective immediately. </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 MK on the Company&#8217;s
consolidated financial statements for fiscal years ended October 31, 2022 and 2021 included in the Company&#8217;s annual
report on Form 10-K for the year ended October 31, 2022, 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, except that such report expressed substantial doubt
regarding the Company&#8217;s ability to continue as a going concern.</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 October 31, 2022 and 2021, and the subsequent interim period through January 17, 2024, 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 MK 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 MK 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 MK 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 MK&#8217;s letter, dated January 23, 2024.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of January 23, 2024, the Company has not yet
engaged a replacement independent registered public accounting firm. When the Company has engaged a independent registered public accounting firm, the Company will file an
8-K to disclose the new independent registered public accounting firm, as well as the date of appointment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&#160;</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 style="background-color: #A0A0A0; border-width: 0; height: 3px; width: 100%; color: #A0A0A0" />

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&#160;</p>

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

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    <td style="padding: 0.25pt; font-family: Times New Roman, Times, Serif; white-space: nowrap; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16.1</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b>SIGNATURES</b></p>

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<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">&#160;</p>

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    <td style="padding-right: 0.8pt; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">World Scan Project, Inc.</span></td></tr>
  <tr>
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    <td style="padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&#160;</td></tr>
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    <td style="padding-right: 0.8pt; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Dated: &#160;January 23, 2024</span></td>
    <td style="padding-right: 0.8pt; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><i><span style="text-decoration: underline">/s/
    Ryohei Uetaki </span></i></span></td></tr>
  <tr>
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    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Ryohei Uetaki</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Chief Executive Officer</p></td></tr>
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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):
January 17, 2024
World Scan Project, Inc.
(Exact name of registrant as specified in its charter)
Delaware
000-56208
35-2677532
(state or other jurisdiction of incorporation)
(Commission File Number)
(IRS Employer Identification Number)
2-18-23, Nishiwaseda
Shinjuku-Ku, Tokyo, Japan
169-0051
(address of principal executive offices)
(zip code)
81-3-6670-1692
(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", "Our",
"WDSP" and or "The Company" refer to World Scan Project, Inc.
Item 4.01
Changes in Registrant's Certifying Accountant.
Resignation of Independent Registered Public Accountant
On January 17, 2024, World Scan Project
Inc.'s (the "Company") independent registered public accounting firm, M&K CPAS, PLLC ("MK")
resigned effective immediately.
The report of MK on the Company's
consolidated financial statements for fiscal years ended October 31, 2022 and 2021 included in the Company's annual
report on Form 10-K for the year ended October 31, 2022, 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, except that such report expressed substantial doubt
regarding the Company's ability to continue as a going concern.
During the fiscal years ended October 31, 2022 and 2021, and the subsequent interim period through January 17, 2024, 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 MK 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 MK 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 MK 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 MK's letter, dated January 23, 2024.
As of January 23, 2024, the Company has not yet
engaged a replacement independent registered public accounting firm. When the Company has engaged a independent registered public accounting firm, the Company will file an
8-K to disclose the new independent registered public accounting firm, as well as the date of appointment.
-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 M&K CPAS, PLLC dated January 23, 2024
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.
World Scan Project, Inc.
Dated:  January 23, 2024
/s/
    Ryohei Uetaki
Ryohei Uetaki
Chief Executive Officer
-3-