{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-22-028097","form_type":"8-K","ticker":"NORD","cik":"0001011060","company_name":"Nordicus Partners Corp","filed_at":"2022-10-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:49.219661+00:00","generated_at":"2026-06-23T04:13:30.734918+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"EKIMAS replaces auditor Liggett & Webb with BF Borgers CPA PC after Liggett & Webb ceases audit services.","bullets":["Former auditor Liggett & Webb notified EKIMAS on Oct 7, 2022 it would no longer offer audit services.","Company retained BF Borgers CPA PC as new independent registered public accounting firm on same date.","No disagreements with Liggett & Webb on accounting principles or practices during fiscal years 2022 and 2021.","Prior audit reports contained a going concern uncertainty paragraph but no adverse or qualified opinions.","Liggett & Webb provided a letter dated Oct 11, 2022 agreeing with disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-22-028097","json":"https://secwatch.observer/filing/0001493152-22-028097.json","markdown":"https://secwatch.observer/filing/0001493152-22-028097.md","text":"https://secwatch.observer/filing/0001493152-22-028097.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1011060/000149315222028097/0001493152-22-028097-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1011060/000149315222028097/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T04:13:30.734918+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}