Item 4.01.  Changes in Registrant’s Certifying Accountant.

On October 25, 2016, the Board of Directors of AAA CENTURY GROUP USA, INC., formerly known as Crowd Shares Aftermarket, Inc. (the “ Company ”), approved the appointment of Friedman LLP (“ FRIEDMAN ”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2016, and dismissed M&K CPAS, PLLC (“ M&K ”). The engagement of FRIEDMAN was approved by the Company’s Board of Directors.

M&K’s reports on the financial statements of the Company as of and for the fiscal years ended December 31, 2015 and December 31, 2014 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 December 31, 2015 and 2014, and the subsequent interim period through October 25, 2016, the date of M&K’s dismissal, (i) there were no disagreements with M&K 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 M&K would have caused M&K 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 December 31, 2015, and December 31, 2014, and Quarterly Reports on 10-Q for each of the three quarters ended March 31, June 30 and September 30 for each of the two fiscal years, and the March 31 and June 30 2016 10-Q 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 M&K to fully respond to the inquiries of FRIEDMAN, the successor independent registered public accounting firm, concerning these matters.

The Company provided M&K with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that M&K furnish it with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not M&K agrees with the above disclosures. A copy of such letter, dated October 26, 2016, is filed herewith as Exhibit 16.1 to this Current Report on Form 8-K.

During the fiscal years ended December 31, 2015 and December 31, 2014, and the subsequent interim period through October 25, 2016, neither the Company, nor anyone acting on the Company’s behalf, has consulted with FRIEDMAN 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 FRIEDMAN, that FRIEDMAN 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).