{"schema_version":"secwatch.filing_event.v1","accession":"0001017386-25-000015","form_type":"8-K","ticker":null,"cik":"0001624140","company_name":"CORETAG, INC.","filed_at":"2025-03-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.223521+00:00","generated_at":"2026-05-24T21:20:47.080687+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Auditor GreenGrowth resigns after Coretag filed Q2 10-Q without review; new Nigerian auditor BLC appointed","bullets":["GreenGrowth CPAs resigned Sept 17, 2024 because Coretag filed 10-Q for June 30, 2024 without GreenGrowth's review or a Form 8-K.","GreenGrowth's prior audit report included a going concern explanatory paragraph for the year ended Sept 30, 2023.","No disagreements or reportable events occurred during the engagement except the resignation trigger.","Coretag engaged Boladale Lawal & Co. (BLC), a Nigerian PCAOB-registered firm, effective March 10, 2025, for the period from June 30, 2024.","BLC was not consulted on accounting principles or reportable matters prior to appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001017386-25-000015","json":"https://secwatch.observer/filing/0001017386-25-000015.json","markdown":"https://secwatch.observer/filing/0001017386-25-000015.md","text":"https://secwatch.observer/filing/0001017386-25-000015.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1624140/000101738625000015/0001017386-25-000015-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1624140/000101738625000015/coti03102025_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T21:20:47.080687+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"423b9da16c7a6716bc872848bbdbf4f740af05ea","claim":"GreenGrowth CPAs resigned as auditor of CORETAG, INC..","evidence_excerpt":"On September 17, 2024, Coretag, Inc. (the \"Company\") received notification from its auditors GreenGrowth CPAs (\"GreenGrowth\") that they officially resigned as the Company's auditors because the Company filed a Form 10-Q for the quarter ended June 30, 2024, on August 29, 2024, with the Securities & Exchange Commission, without GreenGrowth's review and approval and without filing a Form 8-K for change of auditors.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1624140/000101738625000015/0001017386-25-000015-index.htm","confidence":0.98,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"GreenGrowth CPAs"}],"fact_type":"auditor_change"},{"claim_id":"bc7b28d704884e9884207062e2c7d57e9acf7365","claim":"CORETAG, INC. engaged Boladale Lawal & Co. Chartered Accountants as its auditor.","evidence_excerpt":"On March 10, 2025, the Company engaged Boladale Lawal & Co. Chartered Accountants (\"BLC\") as the Company's independent PCAOB approved registered public accounting firm for the quarter ending June 30, 2024, to date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1624140/000101738625000015/0001017386-25-000015-index.htm","confidence":0.98,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Boladale Lawal & Co. Chartered Accountants"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}