{"schema_version":"secwatch.filing_event.v1","accession":"0001199835-25-000227","form_type":"8-K","ticker":"BLIS","cik":"0001703625","company_name":"NAPC Defense, Inc.","filed_at":"2025-07-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.716974+00:00","generated_at":"2026-05-18T09:28:03.251823+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":"NAPC Defense replaces auditor; FY2025 annual report not yet filed","bullets":["Dismissed Astra Audit & Advisory LLC and appointed Salberg & Company, P.A. effective June 26, 2025.","No disagreements with Astra on accounting principles or reportable events during fiscal years 2023-2024 and interim period.","Annual report for fiscal year ended April 30, 2025 remains unfiled; will be filed with new auditor Salberg.","Astra provided a letter agreeing with the disclosures, attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001199835-25-000227","json":"https://secwatch.observer/filing/0001199835-25-000227.json","markdown":"https://secwatch.observer/filing/0001199835-25-000227.md","text":"https://secwatch.observer/filing/0001199835-25-000227.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1703625/000119983525000227/0001199835-25-000227-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1703625/000119983525000227/napc_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T09:28:03.251823+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":"9e1de81ca95a234a4c39ff4320cee131af598bf3","claim":"NAPC Defense, Inc. dismissed Astra Audit & Advisory LLC as its auditor.","evidence_excerpt":"On June 26, 2025, the Board of Directors of NAPC Defense, Inc. (the “Company”) approved the dismissal of Astra Audit & Advisory LLC, the Company’s independent registered public accounting firm, and concurrently approved the engagement of Salberg & Company, P.A. as the Company’s new independent registered public accounting firm, effective the same date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1703625/000119983525000227/0001199835-25-000227-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Astra Audit & Advisory LLC"},{"label":"Successor","value":"Salberg & Company, P.A."}],"fact_type":"auditor_change"},{"claim_id":"d4afdd72886a93092970f95d24431971afac3b11","claim":"NAPC Defense, Inc. engaged Salberg & Company, P.A. as its auditor.","evidence_excerpt":"Effective June 26, 2025, the Board of Directors of the Company approved the appointment of Salberg & Company, P.A., as its independent registered public accountant for the year ended April 30, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1703625/000119983525000227/0001199835-25-000227-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Salberg & Company, P.A."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}