{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-25-007034","form_type":"8-K","ticker":"CLEV","cik":"0001414382","company_name":"Concrete Leveling Systems Inc","filed_at":"2025-09-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:43.930855+00:00","generated_at":"2026-05-17T05:39:21.659784+00:00","sec_items":["4.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Concrete Leveling Systems dismisses Astra Audit, engages Stephano Slack as new auditor","bullets":["Dismissed Astra Audit & Advisory LLC as independent auditor effective Sept 22, 2025.","Engaged Stephano Slack LLC as new auditor for FY ending July 31, 2025, same effective date.","No disagreements or reportable events during fiscal years 2024, 2023, and subsequent interim period.","Prior auditor's reports on FY2024 and FY2023 financials were unqualified (no adverse opinion or qualification).","Company awaiting Astra's letter to SEC agreeing or disagreeing with statements in this 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-25-007034","json":"https://secwatch.observer/filing/0001477932-25-007034.json","markdown":"https://secwatch.observer/filing/0001477932-25-007034.md","text":"https://secwatch.observer/filing/0001477932-25-007034.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1414382/000147793225007034/0001477932-25-007034-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1414382/000147793225007034/clev_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T05:39:21.659784+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":"1fb2e8f78468d896b085786ec22e26f4b299aa14","claim":"Concrete Leveling Systems Inc engaged Stephano Slack LLC as its auditor.","evidence_excerpt":"On September 22, 2025, the Company, through action of the Audit Committee, engaged Stephano Slack LLC (“Stephano”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending July 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1414382/000147793225007034/0001477932-25-007034-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Stephano Slack LLC"}],"fact_type":"auditor_change"},{"claim_id":"a20cce79a87dae48bfecccbfae72decc267fac8c","claim":"Concrete Leveling Systems Inc dismissed Astra Audit & Advisory LLC as its auditor.","evidence_excerpt":"On September 22, 2025 Concrete Leveling Systems, Inc. (the “Company”), through action of the Board of Directors of the Company (the “Audit Committee”), dismissed Astra Audit & Advisory LLC (“Astra”) as the Company’s independent registered public accounting firm, effective as of September 22, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1414382/000147793225007034/0001477932-25-007034-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Astra Audit & Advisory LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}