{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-06-03T11:39:32.106262+00:00","company":{"ticker":"HSCT","cik":1721056,"company_name":"HOOPS SCOUTING USA"},"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","facts":[{"fact_type":"auditor_change","fact_key":"3a0e05e35da4fcfb4d9db8e64433455c8c358dab","cik":1721056,"ticker":"HSCT","company_name":"HOOPS SCOUTING USA","filed_at":"2024-05-06T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"PLYMALE & GILLESPIE CPAS, PLLC","disagreement_text":null,"effective_date":"2024-05-03","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"HOOPS SCOUTING USA engaged PLYMALE & GILLESPIE CPAS, PLLC as its auditor.","evidence_excerpt":"On May 3, 2024 (the “Engagement Date”), the Company engaged PLYMALE & GILLESPIE CPAS, PLLC (“New Auditor”) as its independent registered public accounting firm for the Company’s quarterly period ended March 31, 2024.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001477932-24-002524","anchor_url":"https://secwatch.observer/filing/0001477932-24-002524#claim-3a0e05e35da4fcfb4d9db8e64433455c8c358dab","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1721056/000147793224002524/0001477932-24-002524-index.htm"},{"fact_type":"auditor_change","fact_key":"ca9387ac04c8791c03d3703da3f9f0e8530dc1ec","cik":1721056,"ticker":"HSCT","company_name":"HOOPS SCOUTING USA","filed_at":"2024-05-06T23:59:59+00:00","payload":{"action":"dismissal","auditor_name":"BF Borgers CPA PC","disagreement_text":null,"effective_date":"2024-05-03","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"PLYMALE & GILLESPIE CPAS, PLLC"},"claim":"HOOPS SCOUTING USA dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 3, 2024 (the “Dismissal Date”), Hoops Scouting USA (the “Company”) advised BF Borgers CPA PC (the “Former Auditor”) that it was dismissed as the Company’s independent registered public accounting firm.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001477932-24-002524","anchor_url":"https://secwatch.observer/filing/0001477932-24-002524#claim-ca9387ac04c8791c03d3703da3f9f0e8530dc1ec","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1721056/000147793224002524/0001477932-24-002524-index.htm"}]}