Change in Certifying Accountants (Form 8-K)

Item 4.01. Changes in Registrant's Certifying Accountant.

(a) Former Independent Registered Public Accounting Firm. On November 14, 2025, Mac Accounting Group & CPAs, LLP ("Mac Accounting Group"), resigned as the independent registered public accounting firm of Mag Magna Corp., a Wyoming corporation (the "Company"), effective immediately. The Company has authorized Mac Accounting Group to respond fully to the inquiries of Boladale Lawal & Co., the successor auditors.

Mac Accounting Group served as the Company's independent registered public accounting firm for the fiscal years ended April 30, 2025 and 2024, and the interim period ended July 31, 2025. Mac Accounting Group reviewed the Company's quarterly report for the period ended July 31, 2025.

During the Company's most recent fiscal year ended April 30, 2025, and the subsequent interim period through November 14, 2025: (i) there were no disagreements between the Company and Mac Accounting Group on any matters of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Mac Accounting Group, would have caused it to make reference to the subject matter of the disagreements in connection with its report on the Company's financial statements; and (ii) there were no "reportable events" (as described in Item 304(a)(1)(v) of Regulation S-K).

The Company has provided Mac Accounting Group with the disclosures under this Item 4.01(a) and has requested and received from Mac Accounting Group a copy of the letter addressed to the Securities and Exchange Commission stating that Mac Accounting Group agrees with the above statements. A copy of the letter from Mac Accounting Group is attached as Exhibit 16.1 to this Current Report on Form 8-K.

(b) New Independent Registered Public Accounting Firm. On December 2, 2025, the Company appointed Boladale Lawal & Co. ("Lawal & Co.") as the Company's new independent registered public accounting firm, effective immediately. During the Company's two most recent fiscal years ended April 30, 2025 and 2024, and the subsequent interim period through November 14, 2025, neither the Company nor anyone acting on behalf of the Company had consulted Lawal & Co. 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, nor did Lawal & Co. provide a written report or oral advice to the Company that Lawal & Co. concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issues; or (ii) 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).