{"schema_version":"secwatch.filing_event.v1","accession":"0001410708-24-000006","form_type":"8-K","ticker":"NUVI","cik":"0001410708","company_name":"Emo Capital Corp.","filed_at":"2024-11-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.375009+00:00","generated_at":"2026-05-29T20:31:19.775626+00:00","sec_items":["4.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Emo Capital dismisses auditor BF Borgers after SEC permanent bar","bullets":["Effective May 14, 2024, Emo Capital dismissed BF Borgers CPA PC as auditor after SEC permanently barred the firm and its partner from SEC practice.","No adverse opinions or disagreements occurred between the company and BF Borgers during fiscal years 2019-2023 and related interim periods.","Company is in discussions with several audit firms to engage a new independent auditor; no appointment has been made yet."],"urls":{"canonical":"https://secwatch.observer/filing/0001410708-24-000006","json":"https://secwatch.observer/filing/0001410708-24-000006.json","markdown":"https://secwatch.observer/filing/0001410708-24-000006.md","text":"https://secwatch.observer/filing/0001410708-24-000006.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1410708/000141070824000006/0001410708-24-000006-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1410708/000141070824000006/emocap8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T20:31:19.775626+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":"4c48345106a95398408e18c180f338f1e278d6d9","claim":"Emo Capital Corp. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Effective May 14, 2024, the Company therefore dismissed BF Borgers as its auditor.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1410708/000141070824000006/0001410708-24-000006-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}