---
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"
generated_at: "2026-06-02T22:13:41.512097+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Hoops Scouting USA dismisses BF Borgers auditor, engages PLYMALE & GILLESPIE

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-24-002524
- JSON: https://secwatch.observer/filing/0001477932-24-002524.json
- Plain text: https://secwatch.observer/filing/0001477932-24-002524.txt

## Key facts
- Auditor Changes
  HOOPS SCOUTING USA engaged PLYMALE & GILLESPIE CPAS, PLLC as its auditor.
  - Action: engagement
  - Auditor: PLYMALE & GILLESPIE CPAS, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1721056/000147793224002524/0001477932-24-002524-index.htm
- Auditor Changes
  HOOPS SCOUTING USA dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  - Successor: PLYMALE & GILLESPIE CPAS, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1721056/000147793224002524/0001477932-24-002524-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.