{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-09-04T03:10:59.012962+00:00","company":{"ticker":"SRCO","cik":318299,"company_name":"SPARTA COMMERCIAL SERVICES, INC."},"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":"fc931fbe072b0f10a39368311f386dccf13a0b8f","cik":318299,"ticker":"SRCO","company_name":"SPARTA COMMERCIAL SERVICES, INC.","filed_at":"2023-01-03T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"Victor Mokuolu, CPA PLLC","disagreement_text":null,"effective_date":"2022-12-05","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"SPARTA COMMERCIAL SERVICES, INC. engaged Victor Mokuolu, CPA PLLC as its auditor.","evidence_excerpt":"On December 5, 2022, Victor Mokuolu, CPA PLLC (\"VMCPA\") was engaged as the Registrant's independent auditors","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-23-000139","anchor_url":"https://secwatch.observer/filing/0001493152-23-000139#claim-fc931fbe072b0f10a39368311f386dccf13a0b8f","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/318299/000149315223000139/0001493152-23-000139-index.htm"},{"fact_type":"auditor_change","fact_key":"d90c8b71c7843b964bdde0efe8ac7118773df1ef","cik":318299,"ticker":"SRCO","company_name":"SPARTA COMMERCIAL SERVICES, INC.","filed_at":"2023-01-03T23:59:59+00:00","payload":{"action":"dismissal","auditor_name":"Boyle CPA, LLC","disagreement_text":null,"effective_date":"2022-12-05","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"SPARTA COMMERCIAL SERVICES, INC. dismissed Boyle CPA, LLC as its auditor.","evidence_excerpt":"Effective December 5, 2022, Registrant dismissed its independent auditors, Boyle CPA, LLC (\"Boyle\") of Red Bank, New Jersey","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-23-000139","anchor_url":"https://secwatch.observer/filing/0001493152-23-000139#claim-d90c8b71c7843b964bdde0efe8ac7118773df1ef","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/318299/000149315223000139/0001493152-23-000139-index.htm"}]}