Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant.

(a) Previous independent registered public accounting firm

(i) On March 5, 2026, China Foods Holdings Ltd. (the "Company") accepted the resignation of J & S Associate PLT as its independent registered public accounting firm. The Company's Board of Directors participated in and approved the change.

(ii) The reports of J & S Associate PLT on the financial statements for the fiscal years ended December 31, 2025 and 2024 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.

(iii) During the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through March 5, 2026, there have been no disagreements with J & S Associate PLT 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 J & S Associate PLT would have caused them to make reference thereto in their reports on the financial statements for such years.

(iv) During the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through March 5, 2026, there have been no reportable events (as defined in S-K 304(a)(1)(v)).

(v) The Company has provided J & S Associate PLT with a copy of these disclosures and requested that they furnish a letter addressed to the SEC stating whether they agree with the above statements.

(b) New independent registered public accounting firm

(i) The Company engaged BZ CPA Inc. as its new independent registered public accounting firm effective March 20, 2026. During the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through March 20, 2026, the Company has not consulted with BZ CPA Inc. regarding any matters described in S-K 304(a)(2)(i) or S-K 304(a)(2)(ii).