---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-23-022856"
form_type: "8-K"
ticker: null
cik: "0001563227"
company_name: "Sipup Corp"
filed_at: "2023-03-24T23:59:59+00:00"
generated_at: "2026-06-17T16:34:15.544147+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.45
calibrated_materiality_score: 0.45
confidence: "high"
source: SEC EDGAR
---

# Sipup dismisses auditor Halperin Ilanit, appoints Weinstein International CPA for FY 2021-2022 audits

## Summary
- Dismissed Halperin Ilanit, CPA, on December 14, 2022.
- Appointed Weinstein International CPA to audit FY 2021 and 2022 financial statements.
- No disagreements or reportable events with prior auditor.
- Prior audit reports for FY 2019 and 2020 included a going concern explanatory paragraph.
- Former auditor's letter of agreement filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001213900-23-022856
- form_type: 8-K
- cik: 0001563227
- company_name: Sipup Corp
- filed_at: 2023-03-24T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.45
- calibrated_materiality_score: 0.45
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1563227/000121390023022856/0001213900-23-022856-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1563227/000121390023022856/ea175694-8k_sipup.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-022856
- JSON: https://secwatch.observer/filing/0001213900-23-022856.json
- Plain text: https://secwatch.observer/filing/0001213900-23-022856.txt

## Key facts
- Auditor Changes
  Sipup Corp dismissed Halperin Ilanit, CPA as its auditor.
  - Action: dismissal
  - Auditor: Halperin Ilanit, CPA
  - Successor: Weinstein International CPA
  source text: On December 14, 2022, the Board of Directors (the “Board”) of Sipup Corporation (the “Company”) dismissed Halperin Ilanit, CPA, certified public accountants, (“IH”), as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1563227/000121390023022856/0001213900-23-022856-index.htm
- Auditor Changes
  Sipup Corp engaged Weinstein International CPA as its auditor.
  - Action: engagement
  - Auditor: Weinstein International CPA
  source text: On December 14, 2022, the Board appointed Weinstein International CPA (“Weinstein”), to audit the consolidated financial statements of the Company and its subsidiaries for the fiscal years ended November 30, 2021 and 2022.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1563227/000121390023022856/0001213900-23-022856-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.