{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-23-007293","form_type":"8-K","ticker":"LEEN","cik":"0001230524","company_name":"Leopard Energy, Inc.","filed_at":"2023-10-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.463891+00:00","generated_at":"2026-06-10T06:16:37.962531+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Cyber Apps World replaces auditor from Jack Shama to Ahmed & Associates","bullets":["Released Jack Shama, CPA as auditor on Aug 21, 2023; Board ratified Aug 23.","Appointed Ahmed & Associates, CPA P.C. as new independent auditor on Aug 23, 2023.","Prior auditor's reports for FY2022 and FY2021 included going concern uncertainty but no adverse opinions or disagreements.","No reportable events or disagreements during the two fiscal years and subsequent interim period."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-23-007293","json":"https://secwatch.observer/filing/0001477932-23-007293.json","markdown":"https://secwatch.observer/filing/0001477932-23-007293.md","text":"https://secwatch.observer/filing/0001477932-23-007293.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1230524/000147793223007293/0001477932-23-007293-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1230524/000147793223007293/cyberapps_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T06:16:37.962531+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":"e2b39d58b3af62481067053f9bbc12ff61ef5cc6","claim":"Leopard Energy, Inc. engaged Ahmed & Associates, CPA P.C. as its auditor.","evidence_excerpt":"On August 23, 2023, the Board of Directors approved the appointment of Ahmed & Associates, CPA P.C. (“ AAC ”) as the Company’s new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1230524/000147793223007293/0001477932-23-007293-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Ahmed & Associates, CPA P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}