secwatch / observer
8-K filed November 29, 2024, 6:59 PM ET ticker HSCT CIK 0001721056
other material confidence high sentiment negative materiality 0.85

HOOPS SCOUTING USA (HSCT): auditor change — Hoops Scouting USA restates FY2023 and 5 quarterly reports due to material errors

HOOPS SCOUTING USA

item 4.02

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

HOOPS SCOUTING USA reported that prior financial statements should not be relied upon.

Action
non reliance
Exact text from the filing
On November 27, 2024, based on the recommendation of the Company’s management, and after consultation with the Company’s independent registered public accounting firm, concluded that the Company’s previously issued audited consolidated financial statements as of and for the year ended June 30, 2023 included in the Company’s Annual Report on Form 10-K for the year ended June 20, 2023, (the “2023 Annual Report”) and the Company’s previously issued unaudited consolidated financial statements included in the Quarterly Reports on Form 10-Q for the quarters ended September 30, 2022, December 31, 2022 and March 31, 2023, September 30, 2023, and December 31, 2023 (the “2022 and 2023 Quarterly Reports” and, together with the 2023 Annual Report, the “Reports” and all financial statements included in the Reports, collectively, the “Affected Financials”) should no longer be relied upon due to material errors.
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Source: SEC EDGAR
accession 0001477932-24-007747
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