{"schema_version":"secwatch.filing_event.v1","accession":"0001393905-25-000087","form_type":"8-K","ticker":null,"cik":"0000772263","company_name":"NITCHES INC","filed_at":"2025-03-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:06.321904+00:00","generated_at":"2026-05-25T08:18:46.325898+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Nitche's dismisses OOC, engages RBSM LLP as new independent accountant","bullets":["Dismissed Olayinka Oyebola & Co. (OOC) on Oct 30, 2024; engaged RBSM LLP around Oct 21, 2024.","No disagreements with OOC on accounting principles or audit scope during fiscal 2022/23 and subsequent quarters.","Material weaknesses in internal control over financial reporting were discussed, but no other reportable events.","Board approved change; OOC submitted letter to SEC agreeing with Company's statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001393905-25-000087","json":"https://secwatch.observer/filing/0001393905-25-000087.json","markdown":"https://secwatch.observer/filing/0001393905-25-000087.md","text":"https://secwatch.observer/filing/0001393905-25-000087.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/772263/000139390525000087/0001393905-25-000087-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/772263/000139390525000087/nich_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-25T08:18:46.325898+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":"23b4f9ea0a5741d1c7607edd6e8bb1413e464155","claim":"NITCHES INC engaged RBSM LLP as its auditor.","evidence_excerpt":"On or around October 21, 2024, Nitches, Inc. (the “Company”) engaged and executed an agreement with RBSM LLP (“RBSM”), as the Company’s new independent accountant to replace OOC.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/772263/000139390525000087/0001393905-25-000087-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"RBSM LLP"}],"fact_type":"auditor_change"},{"claim_id":"3ee63ff71f31929845f28151136190253307b57d","claim":"NITCHES INC dismissed Olayinka Oyebola & Co. as its auditor.","evidence_excerpt":"On October 30, 2024, Nitches, Inc. the Company dismissed Olayinka Oyebola & Co. (“OOC”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/772263/000139390525000087/0001393905-25-000087-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Olayinka Oyebola & Co."},{"label":"Successor","value":"RBSM LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}