{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-000139","form_type":"8-K","ticker":"SRCO","cik":"0000318299","company_name":"SPARTA COMMERCIAL SERVICES, INC.","filed_at":"2023-01-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:47.600163+00:00","generated_at":"2026-06-20T21:06:10.448769+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Sparta Commercial Services dismisses auditor Boyle CPA, engages Victor Mokuolu CPA","bullets":["Dismissal of Boyle CPA, LLC effective Dec 5, 2022, ratified by board on Dec 29, 2022.","Prior auditor's reports for FY2022 and FY2021 included substantial doubt about going concern.","No disagreements with Boyle on accounting principles or audit scope during fiscal years or through dismissal.","New auditor Victor Mokuolu, CPA PLLC engaged same day to audit Q3 FY2023 (Oct 31, 2022).","The Oct 31, 2022 Form 10-Q was not reviewed by Boyle CPA."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-000139","json":"https://secwatch.observer/filing/0001493152-23-000139.json","markdown":"https://secwatch.observer/filing/0001493152-23-000139.md","text":"https://secwatch.observer/filing/0001493152-23-000139.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/318299/000149315223000139/0001493152-23-000139-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/318299/000149315223000139/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T21:06:10.448769+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":"d90c8b71c7843b964bdde0efe8ac7118773df1ef","claim":"SPARTA COMMERCIAL SERVICES, INC. dismissed Boyle CPA, LLC as its auditor.","evidence_excerpt":"Effective December 5, 2022, Registrant dismissed its independent auditors, Boyle CPA, LLC (\"Boyle\") of Red Bank, New Jersey","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/318299/000149315223000139/0001493152-23-000139-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Boyle CPA, LLC"}],"fact_type":"auditor_change"},{"claim_id":"fc931fbe072b0f10a39368311f386dccf13a0b8f","claim":"SPARTA COMMERCIAL SERVICES, INC. engaged Victor Mokuolu, CPA PLLC as its auditor.","evidence_excerpt":"On December 5, 2022, Victor Mokuolu, CPA PLLC (\"VMCPA\") was engaged as the Registrant's independent auditors","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/318299/000149315223000139/0001493152-23-000139-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Victor Mokuolu, CPA PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}