WEWA Wewards Inc (PK)

Item 4.01.  Changes in Registrant’s Certifying Accountant.

On October 11, 2018, the Board of Directors of WEWARDS, INC. approved the appointment of PRAGER METIS, LLC, CPAs (“PragerMetis”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending May 31, 2019, and dismissed Michael Gillespie & Associates, PLLC (“Gillespie”). The engagement of PRAGERMETIS was approved by the Company’s Board of Directors.

Gillespie’s reports on the financial statements of the Company as of and for the fiscal years ended May 31, 2018 and May 31, 2017 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles, except that the audit reports on the financial statements of the Company for the two fiscal years contained an uncertainty about the Company’s ability to continue as a going concern.

During the fiscal years ended May31, 2018 and 2017, and the subsequent interim period through October 11, 2018, the date of Gillespie’s dismissal, (i) there were no disagreements with Gillespie 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 Gillespie would have caused Gillespie to make reference thereto in their reports for such fiscal years and (ii) there were no “reportable events” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K), except for the following reportable events. As disclosed in the Company’s Form 10-Ks for the fiscal years ended May31, 2018, and May31, 2017, and Quarterly Reports on 10-Q for each of the three quarters ended August 31, November 30 and February 28 for each of the two fiscal years, management concluded that the Company’s internal controls over financial reporting were not effective due to the existence of material weaknesses in the Company’s internal control over financial reporting related to the following:

The Company has authorized Gillespie to fully respond to the inquiries of PregerMetis, the successor independent registered public accounting firm, concerning these matters.

The Company provided Gillespie with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that Gillespie furnish it with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not Gillespie agrees with the above disclosures. A copy of such letter, dated October 11, 2018, is filed herewith as Exhibit 16.1 to this Current Report on Form 8-K.

During the fiscal years ended May31, 2018 and May31, 2017, and the subsequent interim period through October 11, 2018, neither the Company, nor anyone acting on the Company’s behalf, has consulted with PregerMetis 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, in any case where either a written report or oral advice was provided to the Company by PragerMetis, that PragerMetis concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a “disagreement” (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).