secwatch.observer — SEC 8-K summary ====================================== Issuer: SPARTA COMMERCIAL SERVICES, INC. (SRCO) CIK: 0000318299 Form: 8-K Filed at: 2023-01-03T23:59:59+00:00 Accession: 0001493152-23-000139 Event type: other_material Sentiment: neutral Materiality: 0.60 Item codes: 4.01, 9.01 LLM model: deepseek-v4-flash:cloud@v2 Sparta Commercial Services dismisses auditor Boyle CPA, engages Victor Mokuolu CPA -------------------------------------------------------------------------------- - 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. Source: EDGAR index: https://www.sec.gov/Archives/edgar/data/318299/000149315223000139/0001493152-23-000139-index.htm Primary doc: https://www.sec.gov/Archives/edgar/data/318299/000149315223000139/form8-k.htm HTML page: https://secwatch.observer/filing/0001493152-23-000139 License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer