{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-23-009172","form_type":"8-K","ticker":"LEEN","cik":"0001230524","company_name":"Leopard Energy, Inc.","filed_at":"2023-12-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.464083+00:00","generated_at":"2026-06-07T11:43:21.171053+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Cyber Apps World terminates auditor Ahmed & Associates for failing PCAOB registration; appoints Victor Mokuolo","bullets":["On Dec 13, 2023, released Ahmed & Associates, P.C. as auditor because it was not PCAOB-registered.","Prior auditor's FY2023 report included a going-concern explanatory paragraph.","No accounting disagreements or reportable events occurred during the engagement.","Board appointed Victor Mokuolo, CPA PLLC as new independent auditor effective Dec 13, 2023.","Company requested Ahmed & Associates to provide an SEC letter agreeing with the disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-23-009172","json":"https://secwatch.observer/filing/0001477932-23-009172.json","markdown":"https://secwatch.observer/filing/0001477932-23-009172.md","text":"https://secwatch.observer/filing/0001477932-23-009172.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1230524/000147793223009172/0001477932-23-009172-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1230524/000147793223009172/cyberapps_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T11:43:21.171053+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":"892b336994e1d70e7c0489c4e77d08744e6780cc","claim":"Leopard Energy, Inc. dismissed Ahmed & Associates, P.C. as its auditor.","evidence_excerpt":"Item 4.01 Changes in Registrant’s Certifying Accountant (a) Termination of Previous Independent Registered Public Accounting Firm (i) The Company recently learned that, despite representations and statements to the contrary, Ahmed & Associates, P.C. (“ AAPC ”), the accounting firm that the Company had retained as its independent registered accounting firm with respect to the audit of its financial statements for the year ended July 31, 2023, was not registered with the Public Company Accounting Oversight Board as required by the rules and regulations adopted by the Securities and Exchange Commission (the “ SEC ”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1230524/000147793223009172/0001477932-23-009172-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ahmed & Associates, P.C."},{"label":"Successor","value":"Victor Mokuolo, CPA PLLC"}],"fact_type":"auditor_change"},{"claim_id":"b1acf964e7bb00d50bdef35e551131cb7ca5c45f","claim":"Leopard Energy, Inc. engaged Victor Mokuolo, CPA PLLC as its auditor.","evidence_excerpt":"(b) Appointment of New Independent Registered Public Accounting Firm (i) On December 13, 2023, the Board approved the appointment of Victor Mokuolo, CPA PLLC (“ VMCP ”) 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/1230524/000147793223009172/0001477932-23-009172-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Victor Mokuolo, CPA PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}