{"schema_version":"secwatch.filing_event.v1","accession":"0001161697-24-000233","form_type":"8-K","ticker":"NTRR","cik":"0001512886","company_name":"NEUTRA CORP.","filed_at":"2024-05-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.757034+00:00","generated_at":"2026-06-01T22:59:09.336301+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Neutra Corp. dismisses BF Borgers as auditor, engages Hudgens CPA; prior auditor barred from SEC practice","bullets":["Audit committee dismissed BF Borgers CPA PC on May 3, 2024; BF Borgers currently not permitted to appear before the SEC.","New independent auditor Hudgens CPA, PLLC engaged on May 14, 2024 for fiscal year ending Jan 31, 2024.","No disagreements or reportable events in fiscal YE Jan 31, 2024 or subsequent interim period.","Company did not consult Hudgens on accounting principles or audit opinion matters before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001161697-24-000233","json":"https://secwatch.observer/filing/0001161697-24-000233.json","markdown":"https://secwatch.observer/filing/0001161697-24-000233.md","text":"https://secwatch.observer/filing/0001161697-24-000233.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1512886/000116169724000233/0001161697-24-000233-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1512886/000116169724000233/form_8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T22:59:09.336301+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":"25d4a3976922f01b1339f5f446d75cd0ff35c4c4","claim":"NEUTRA CORP. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"(a) Termination of Independent Registered Public Accounting Firm On May 3, 2024, Neutra Corp. (the “Company”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm. The Company’s audit committee unanimously approved the decision to dismiss BF Borgers. There have been no “disagreements” (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K) and no “reportable event” occurred (as that term is defined in Item 304(a)(1)(v) of Regulation S-K during the fiscal year ended January 31, 2024 and the subsequent interim period up to and including the date of BF Borgers’ dismissal between the Company and BF Borgers on any matter of accounting principles or","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1512886/000116169724000233/0001161697-24-000233-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]},{"claim_id":"e0195454286189e37bcd4fd900657f4f3865fc7e","claim":"NEUTRA CORP. engaged Hudgens CPA, PLLC as its auditor.","evidence_excerpt":"4, 2024, the Company’s audit committee unanimously approved the engagement of Hudgens CPA, PLLC (“Hudgens”) as the Company’s independent registered public accounting firm for the fiscal year ending January 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1512886/000116169724000233/0001161697-24-000233-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Hudgens CPA, PLLC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}