{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-23-005363","form_type":"8-K","ticker":"KCRD","cik":"0001696025","company_name":"Kindcard, Inc.","filed_at":"2023-07-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.889047+00:00","generated_at":"2026-06-13T07:45:25.480890+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Kindcard auditor resigns; new auditor engaged; prior reports had going concern doubt","bullets":["Former auditor Assurance Dimensions resigned July 17, 2023, citing no disagreements on accounting principles or practices.","Audit reports for fiscal years 2021 and 2022 included substantial doubt about the company's ability to continue as a going concern.","New auditor Victor Mokuolu, CPA PLLC appointed same day for fiscal year 2023.","No consultations regarding accounting principles or disagreements occurred with the new auditor."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-23-005363","json":"https://secwatch.observer/filing/0001477932-23-005363.json","markdown":"https://secwatch.observer/filing/0001477932-23-005363.md","text":"https://secwatch.observer/filing/0001477932-23-005363.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1696025/000147793223005363/0001477932-23-005363-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1696025/000147793223005363/kcrd_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T07:45:25.480890+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":"675cfb7cc168e9391bb544846967df270a09366b","claim":"Assurance Dimensions, Inc. resigned as auditor of Kindcard, Inc..","evidence_excerpt":"On July 17, 2023 (the “Resignation Date”), Assurance Dimensions, Inc. (the “Former Auditor”) resigned as the independent registered public accounting firm of Kindcard, Inc. (the “Company”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1696025/000147793223005363/0001477932-23-005363-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Assurance Dimensions, Inc."},{"label":"Successor","value":"Victor Mokuolu, CPA PLLC"}],"fact_type":"auditor_change"},{"claim_id":"8ea0cb66422b1fde11f2fd96e49270887c7c8158","claim":"Kindcard, Inc. engaged Victor Mokuolu, CPA PLLC as its auditor.","evidence_excerpt":"On July 17, 2023, (the “Engagement Date”), the Company engaged Victor Mokuolu, CPA PLLC (“New Auditor”) as its independent registered public accounting firm for the Company’s fiscal year ended December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1696025/000147793223005363/0001477932-23-005363-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Victor Mokuolu, CPA PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}