{"url_path":"/sec/aaql/10-k/2026/item-9","section_key":"item-9","section_title":"Item 9 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1672571/0001493152-26-033212-index.html","accession_number":"0001493152-26-033212","cik":"0001672571","ticker":"AAQL","issuer_name":"Antiaging Quantum Living Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1672571/0001493152-26-033212-index.html","primary_entity_key":"0001672571","primary_entity_name":"Antiaging Quantum Living Inc."},"word_count":303,"has_tables":true,"body_markdown":"**Item\n9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure**\n\n \n\nOn\nApril 15, 2024, the Board of Directors of the Company received the formal notice that the former accountant PWN LLP (“PWN”),\nhad made the decision to resign as the accountant effective April 15, 2024. On July 25, 2024, the Board of Directors of the Company voted\nunanimously to accept the resignation.\n\n \n\nThe\nreports of PWN on the Company’s consolidated financial statements for the fiscal year ended March 31, 2024 did not contain an adverse\nopinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. In connection\nwith the audits of the Company’s consolidated financial statements for the fiscal year ended March 31, 2024, there were no disagreements\nwith PWN on any matters of accounting principles or practices, financial statement disclosure or auditing scope and procedures which,\nif not resolved to the satisfaction of PWN, would have caused PWN to make reference to the matter in their report. There were no reportable\nevents (as that term is described in Item 304(a)(1)(v) of Regulation S-K) during the fiscal year ended March 31, 2024.\n\n \n\nOn\nJuly 25, 2024, J&S Associate PLT, (the “J&S”) was appointed as the Company’s independent registered public\naccounting firm for the financial period ending June 30, 2024, subject to completion of its standard client acceptance procedures.\n\n \n\nDuring\nthe two most recent fiscal years and the subsequent interim periods preceding the J&S’s appointment as independent accountant,\nthe Company has not consulted with J&S with respect to the application of accounting principles to a specified transaction, either\ncompleted or proposed, or the type of audit opinion that would have been rendered on the Company’s consolidated financial statements,\nor any other matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K."}