---
schema_version: "secwatch.filing_event.v1"
accession: "0001214659-24-006960"
form_type: "8-K"
ticker: "KUBR"
cik: "0001081834"
company_name: "Kuber Resources Corp"
filed_at: "2024-04-16T23:59:59+00:00"
generated_at: "2026-06-03T22:02:30.199909+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Kuber Resources says Q3 2023 financials not reliable; filed without auditor consent

## Summary
- Board concluded on April 16, 2024 that Sept 30, 2023 unaudited financials should no longer be relied upon.
- Original filing on Nov 20, 2023 was made without final consent of auditor Mercurius & Associates LLP.
- No material errors requiring restatement identified; company cites imminent 10-K filing as reason not to amend.
- Board and authorized officers have discussed matters with Mercurius.

## SEC filing metadata
- accession: 0001214659-24-006960
- form_type: 8-K
- ticker: KUBR
- cik: 0001081834
- company_name: Kuber Resources Corp
- filed_at: 2024-04-16T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1081834/000121465924006960/0001214659-24-006960-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1081834/000121465924006960/z4162458k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001214659-24-006960
- JSON: https://secwatch.observer/filing/0001214659-24-006960.json
- Plain text: https://secwatch.observer/filing/0001214659-24-006960.txt

## Key facts
- Auditor Changes
  Kuber Resources Corp reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: The Board of Directors of Kuber Resources Corporation (the “Company”) determined on April 16, 2024, following consultations with our independent auditor, Mercurius & Associates LLP (formerly known as AJSH & Co LLP) (“Mercurious”), that our previously issued unaudited financial statements for the three months ended September 30, 2023, filed on November 20, 2023 (“Original Filing”), should no longer be relied upon.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1081834/000121465924006960/0001214659-24-006960-index.htm

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