---
schema_version: "secwatch.filing_event.v1"
accession: "0001477932-22-007068"
form_type: "8-K"
ticker: "HSCT"
cik: "0001721056"
company_name: "HOOPS SCOUTING USA"
filed_at: "2022-09-20T23:59:59+00:00"
generated_at: "2026-06-23T08:33:53.097451+00:00"
event_type: "other"
sentiment: "negative"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Hoops Scouting USA changes auditor; prior audits flagged going concern

## Summary
- Former auditor Saturna Group resigned on Sept 14, 2022 due to partner rotation rules; no disagreements with company.
- Audited financials for FY 2020 and 2021 each included a going-concern explanatory paragraph.
- New auditor Sadler, Gibb & Associates, LLC engaged same day to audit FY 2022.
- No prior consultations with new auditor on accounting or audit matters.

## SEC filing metadata
- accession: 0001477932-22-007068
- form_type: 8-K
- ticker: HSCT
- cik: 0001721056
- company_name: HOOPS SCOUTING USA
- filed_at: 2022-09-20T23:59:59+00:00
- event_type: other
- sentiment: negative
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1721056/000147793222007068/0001477932-22-007068-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1721056/000147793222007068/hosu_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-22-007068
- JSON: https://secwatch.observer/filing/0001477932-22-007068.json
- Plain text: https://secwatch.observer/filing/0001477932-22-007068.txt

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