{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-24-002524","form_type":"8-K","ticker":"HSCT","cik":"0001721056","company_name":"HOOPS SCOUTING USA","filed_at":"2024-05-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.736504+00:00","generated_at":"2026-06-02T22:13:41.512097+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":"Hoops Scouting USA dismisses BF Borgers auditor, engages PLYMALE & GILLESPIE","bullets":["Dismissed BF Borgers CPA PC as independent auditor on May 3, 2024; no disagreements with former auditor.","Engaged PLYMALE & GILLESPIE CPAS, PLLC as new auditor for quarterly period ended March 31, 2024.","Former auditor's report for FY 2023 contained a going concern qualification about ability to continue as a going concern.","Board of Directors approved both the dismissal and engagement of auditors."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-24-002524","json":"https://secwatch.observer/filing/0001477932-24-002524.json","markdown":"https://secwatch.observer/filing/0001477932-24-002524.md","text":"https://secwatch.observer/filing/0001477932-24-002524.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1721056/000147793224002524/0001477932-24-002524-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1721056/000147793224002524/hsct_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T22:13:41.512097+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":"3a0e05e35da4fcfb4d9db8e64433455c8c358dab","claim":"HOOPS SCOUTING USA engaged PLYMALE & GILLESPIE CPAS, PLLC as its auditor.","evidence_excerpt":"On May 3, 2024 (the “Engagement Date”), the Company engaged PLYMALE & GILLESPIE CPAS, PLLC (“New Auditor”) as its independent registered public accounting firm for the Company’s quarterly period ended March 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1721056/000147793224002524/0001477932-24-002524-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"PLYMALE & GILLESPIE CPAS, PLLC"}]},{"claim_id":"ca9387ac04c8791c03d3703da3f9f0e8530dc1ec","claim":"HOOPS SCOUTING USA dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 3, 2024 (the “Dismissal Date”), Hoops Scouting USA (the “Company”) advised BF Borgers CPA PC (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/1721056/000147793224002524/0001477932-24-002524-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"PLYMALE & GILLESPIE CPAS, PLLC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}