{"schema_version":"secwatch.filing_event.v1","accession":"0001161697-23-000433","form_type":"8-K","ticker":"NTRR","cik":"0001512886","company_name":"NEUTRA CORP.","filed_at":"2023-08-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.152564+00:00","generated_at":"2026-06-12T05:55:13.865699+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Neutra Corp. dismisses auditor M&K CPAS, engages BF Borgers as new independent accountant","bullets":["On Aug 1, 2023, board approved engagement of BF Borgers CPA PC as independent auditor for fiscal year ending Jan 31, 2024, and dismissed M&K CPAS.","No disagreements or reportable events with M&K during past two fiscal years and subsequent interim period.","M&K's audit reports for FY2023 and FY2022 contained a going concern explanatory paragraph.","No prior consultations with BF Borgers regarding accounting principles, audit opinions, or disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0001161697-23-000433","json":"https://secwatch.observer/filing/0001161697-23-000433.json","markdown":"https://secwatch.observer/filing/0001161697-23-000433.md","text":"https://secwatch.observer/filing/0001161697-23-000433.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1512886/000116169723000433/0001161697-23-000433-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1512886/000116169723000433/form_8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T05:55:13.865699+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":"c49b2690ca3c850acf4475d78101c0fea6320b35","claim":"NEUTRA CORP. dismissed M&K CPAS, PLLC as its auditor.","evidence_excerpt":"dismissed M&K CPAS, PLLC (\"M&K\") as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1512886/000116169723000433/0001161697-23-000433-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"M&K CPAS, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"d509873d46fe80b4a76378aa6e537bdb6937638e","claim":"NEUTRA CORP. engaged BF Borgers CPA PC as its auditor.","evidence_excerpt":"approved the engagement of BF Borgers CPA PC (\"BF Borgers\") as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1512886/000116169723000433/0001161697-23-000433-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BF Borgers CPA PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}