Attached files
| file | filename |
|---|---|
| 10-K - UPAY | e21438_upay-10k.htm |
| EX-32.2 - UPAY | e21438_ex32-2.htm |
| EX-32.1 - UPAY | e21438_ex32-1.htm |
| EX-31.2 - UPAY | e21438_ex31-2.htm |
| EX-31.1 - UPAY | e21438_ex31-1.htm |
Exhibit 23
Consent of Independent Registered Public Accounting Firm
We hereby consent to the inclusion in this Form 10-K of our report dated June 23, 2021 of UPAY, Inc., relating to the audit of the financial statements for the periods ending February 28, 2021 and February 29, 2020.
| /s/ M&K CPAS, PLLC | |
| www.mkacpas.com | |
| Houston, Texas | |
| June 23, 2021 |