{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-09-02T12:13:43.063265+00:00","company":{"ticker":"ESMR","cik":1995920,"company_name":"E-Smart Corp."},"pagination":{"limit":100,"returned":2,"next_cursor":null},"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer","counterparties":{},"facts":[{"fact_type":"auditor_change","fact_key":"ad06842bcd97883f75bfb918cfda7e16f03abe6a","cik":1995920,"ticker":"ESMR","company_name":"E-Smart Corp.","filed_at":"2024-10-16T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"Victor Mokuolu CPA PLLC","disagreement_text":null,"effective_date":"2024-10-16","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"E-Smart Corp. engaged Victor Mokuolu CPA PLLC as its auditor.","evidence_excerpt":"On October 16, 2024, E-Smart Corp. (the \"Registrant\") approved the appointment of Victor Mokuolu CPA PLLC, as the Registrant's new independent registered public accounting firm for the year ended August 31, 2024.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001995920-24-000018","anchor_url":"https://secwatch.observer/filing/0001995920-24-000018#claim-ad06842bcd97883f75bfb918cfda7e16f03abe6a","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1995920/000199592024000018/0001995920-24-000018-index.htm"},{"fact_type":"auditor_change","fact_key":"4a8aa8df84c2755d760274cb867ae8e2b51fd9c1","cik":1995920,"ticker":"ESMR","company_name":"E-Smart Corp.","filed_at":"2024-10-16T23:59:59+00:00","payload":{"action":"dismissal","auditor_name":"Olayinka Oyebola & Co.","disagreement_text":null,"effective_date":"2024-10-15","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"E-Smart Corp. dismissed Olayinka Oyebola & Co. as its auditor.","evidence_excerpt":"On October 15, 2024, E-Smart Corp. (the “Registrant”) approved the dismissal of Olayinka Oyebola & Co. as the Registrant's independent registered public accounting firm, effective immediately.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001995920-24-000018","anchor_url":"https://secwatch.observer/filing/0001995920-24-000018#claim-4a8aa8df84c2755d760274cb867ae8e2b51fd9c1","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1995920/000199592024000018/0001995920-24-000018-index.htm"}]}