{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-24-002118","form_type":"8-K","ticker":"LEEN","cik":"0001230524","company_name":"Leopard Energy, Inc.","filed_at":"2024-04-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.614475+00:00","generated_at":"2026-06-03T22:47:15.160455+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Cyber Apps World restates FY22–FY23 results; prior auditor not PCAOB-registered","bullets":["Board on April 15, 2024 determined prior financials should no longer be relied upon.","Ahmed & Associates, P.C. was not registered with PCAOB for the FY2023 audit.","PCAOB revoked registration of Jack Shama, CPA, the FY2022 auditor.","New auditor WWC, P.C. will reaudit FY2022 and FY2023; amended 10-K to be filed.","Affects audited FY2022, unaudited FY2023, and Q1–Q2 of FY2023 and Q1–Q2 of FY2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-24-002118","json":"https://secwatch.observer/filing/0001477932-24-002118.json","markdown":"https://secwatch.observer/filing/0001477932-24-002118.md","text":"https://secwatch.observer/filing/0001477932-24-002118.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1230524/000147793224002118/0001477932-24-002118-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1230524/000147793224002118/cyap_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T22:47:15.160455+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}