{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-26-003836","form_type":"8-K","ticker":"CLEV","cik":"0001414382","company_name":"Concrete Leveling Systems Inc","filed_at":"2026-06-12T17:34:14+00:00","discovered_at":"2026-06-12T17:35:00.784133+00:00","generated_at":"2026-06-12T17:35:14.184396+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Concrete Leveling Systems dismisses auditor Stephano Slack, engages Sadler Gibb","bullets":["Mutually agreed to dismiss Stephano Slack LLC as independent auditor effective June 12, 2026.","Stephano's report for FY ended July 31, 2025 included an explanatory paragraph on going concern doubt.","No disagreements with Stephano on accounting principles; only reportable event was the going concern paragraph.","Engaged Sadler, Gibb & Associates LLC as new independent auditor effective June 12, 2026.","Company did not consult Sadler Gibb prior to engagement regarding accounting or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003836","json":"https://secwatch.observer/filing/0001477932-26-003836.json","markdown":"https://secwatch.observer/filing/0001477932-26-003836.md","text":"https://secwatch.observer/filing/0001477932-26-003836.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1414382/000147793226003836/0001477932-26-003836-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1414382/000147793226003836/clev_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T17:35:14.184396+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":"8d4cb3ce98add704253e37bf814b9c1095b456d4","claim":"Concrete Leveling Systems Inc engaged Sadler, Gibb & Associates, LLC as its auditor.","evidence_excerpt":"On June 12, 2026, the Company, through action of the Board of Directors, engaged Sadler, Gibb & Associates, LLC (“Sadler Gibb”) 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/1414382/000147793226003836/0001477932-26-003836-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Sadler, Gibb & Associates, LLC"}],"fact_type":"auditor_change"},{"claim_id":"cba4e06eefdeace3fbdcafe4898e0fb1b667bcfb","claim":"Concrete Leveling Systems Inc dismissed Stephano Slack LLC as its auditor.","evidence_excerpt":"(the “Company”), through action of the Board of Directors of the Company, mutually agreed to part ways with Stephano Slack LLC (Stephano) as the Company’s independent registered public accounting firm, effective as of June 12, 2026. The reports of Stephano on the Company’s consolidated financial statements for the fiscal years ended July 31, 2025 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to accounting principles or audit scope. Stephano’s report on the Company’s consolidated financial statements for the fiscal year ended July 31, 2025 contained an explanatory paragraph expressing substantial doubt about the Company’s ability to continue as a going concern. During the fiscal years ended July 31, 2025 and the subsequent interim period through the date of dismissal, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regul","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1414382/000147793226003836/0001477932-26-003836-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Stephano Slack LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}