---
schema_version: "secwatch.filing_event.v1"
accession: "0001477932-23-003810"
form_type: "8-K"
ticker: "HSCT"
cik: "0001721056"
company_name: "HOOPS SCOUTING USA"
filed_at: "2023-05-22T23:59:59+00:00"
generated_at: "2026-06-14T18:20:55.721718+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Hoops Scouting USA dismisses Sadler, Gibb and engages BF Borgers as new auditor

## Summary
- Dismissed Sadler, Gibb & Associates on May 15, 2023; engaged BF Borgers CPA PC same day.
- No disagreements or reportable events with former auditor during fiscal 2022.
- Prior audit reports contained a going concern explanatory paragraph.
- New auditor engaged for quarterly period ended March 31, 2023.
- Board of Directors approved both dismissal and engagement on May 15, 2023.

## SEC filing metadata
- accession: 0001477932-23-003810
- form_type: 8-K
- ticker: HSCT
- cik: 0001721056
- company_name: HOOPS SCOUTING USA
- filed_at: 2023-05-22T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1721056/000147793223003810/0001477932-23-003810-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1721056/000147793223003810/hsct_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-23-003810
- JSON: https://secwatch.observer/filing/0001477932-23-003810.json
- Plain text: https://secwatch.observer/filing/0001477932-23-003810.txt

## Key facts
- Auditor Changes
  HOOPS SCOUTING USA dismissed Sadler, Gibb, and Associates, LLC as its auditor.
  - Action: dismissal
  - Auditor: Sadler, Gibb, and Associates, LLC
  source text: On May 15, 2023 (the “Dismissal Date”), Hoops Scouting USA (the “Company”) advised Sadler, Gibb, and Associates, LLC (the “Former Auditor”) that it was dismissed as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1721056/000147793223003810/0001477932-23-003810-index.htm
- Auditor Changes
  HOOPS SCOUTING USA engaged BF Borgers CPA PC as its auditor.
  - Action: engagement
  - Auditor: BF Borgers CPA PC
  source text: On May 15, 2023 (the “Engagement Date”), the Company engaged BF Borgers CPA PC (“New Auditor”) as its independent registered public accounting firm for the Company’s quarterly period ended March 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1721056/000147793223003810/0001477932-23-003810-index.htm

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