{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-23-005734","form_type":"8-K","ticker":null,"cik":"0001696411","company_name":"Crona Corp.","filed_at":"2023-08-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.889303+00:00","generated_at":"2026-06-12T08:41:26.046236+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":"Crona Corp dismisses Accell Audit, engages BF Borgers; prior audit included going concern note","bullets":["Dismissed Accell Audit & Compliance on Aug 1, 2023; no disagreements reported.","Engaged BF Borgers CPA PC as new independent auditor for Q2 2023 period.","Prior 2022 financials contained explanatory paragraph regarding substantial doubt about going concern.","New auditor not consulted on any accounting matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-23-005734","json":"https://secwatch.observer/filing/0001477932-23-005734.json","markdown":"https://secwatch.observer/filing/0001477932-23-005734.md","text":"https://secwatch.observer/filing/0001477932-23-005734.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1696411/000147793223005734/0001477932-23-005734-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1696411/000147793223005734/crona_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T08:41:26.046236+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":"8979a1f749ff1ac19862ef52785796f47de9e313","claim":"Crona Corp. engaged BF Borgers CPA PC as its auditor.","evidence_excerpt":"the Company engaged BF Borgers CPA PC (\"New Auditor\") as its independent registered public accounting firm for the Company’s quarterly period ended June 30, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1696411/000147793223005734/0001477932-23-005734-index.htm","confidence":1.0,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BF Borgers CPA PC"}],"fact_type":"auditor_change"},{"claim_id":"94dfbabc55536f86ab9cb6998774df15b0e7a27f","claim":"Crona Corp. dismissed Accell Audit & Compliance, P.A. as its auditor.","evidence_excerpt":"Crona Corp (the \"Company\") advised Accell Audit & Compliance, P.A. (the \"Former Auditor\") that it was dismissed as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1696411/000147793223005734/0001477932-23-005734-index.htm","confidence":1.0,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Accell Audit & Compliance, P.A."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}