Change in Certifying Accountants - Form 8-K

Item 4.01. Changes in Registrant's Certifying Accountant.

Dismissal of BF Borgers CPA PC ("Borgers") as Independent Registered Public Accountant

On May 3, 2024, the Securities and Exchange Commission (the "Commission") entered an order instituting settled administrative and cease-and-desist proceedings against Borgers and its sole audit partner, Benjamin F. Borgers CPA, permanently barring Mr. Borgers and Borgers (collectively, "BF Borgers") from appearing or practicing before the Commission as an accountant (the "Order"). As a result of the Order, BF Borgers may no longer serve as Guskin Gold Corp. (the "Company") independent registered public accounting firm, nor can BF Borgers issue any audit reports included in Commission filings or provide consents with respect to audit reports.

In light of the Order, the Board of Directors of the Company on May 11, 2024, unanimously approved to dismiss BF Borgers as the Company's independent registered public accounting firm. BF Borgers was dismissed as the Company's independent registered public accounting firm on May 11, 2024.

BF Borgers' reports on the financial statements of the Company as of and for the fiscal years ended September 30, 2023 and 2022, did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the fiscal years ended September 30, 2023 and 2022, and through May 11, 2024 (the date of BF Borgers' dismissal), there were no disagreements with BF Borgers on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if not resolved to BF Borgers' satisfaction would have caused it to make reference thereto in connection with its reports on the financial statements for such year. During the fiscal years ended September 30, 2023 and 2022, and through May 11, 2024, there were no events of the type described in Item 304(a)(1)(v) of Regulation S-K.

In the May 3, 2024 "Staff Statement on the Issuer Disclosure and Reporting Obligations in Light of Rule 102(e) Order Against BF Borgers CPA PC," the Commission advised registrants that they may indicate in their Commission filing that their prior auditor is no longer permitted to appear or practice before the Commission, in lieu of including a letter from BF Borgers stating whether it agrees with our disclosures under Item 304 of Regulation S-K. In light of the Order and the staff statement, we are not requesting BF Borgers to furnish the Company with such letter.

The Company is in the process of identifying a new independent auditing firm. At such time as a new independent auditing firm is formally chosen, the Company will file a Form 8-K disclosing such appointment.