{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-013484","form_type":"8-K","ticker":"LVPA","cik":"0000831378","company_name":"LVPAI GROUP Ltd","filed_at":"2023-04-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.384988+00:00","generated_at":"2026-06-16T17:49:50.251289+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"LVPAI Group dismisses auditor BF Borgers, appoints Michael Gillespie & Associates","bullets":["Board dismissed BF Borgers CPA PC on April 24, 2023; no disagreements on accounting principles or audit scope.","Prior audit reports for FY2022 and FY2021 contained going-concern uncertainty but were otherwise unqualified.","Appointed Michael Gillespie & Associates, PLLC as new independent auditor for FY2023 ending January 31, 2023.","No consultations with the new auditor before appointment regarding accounting principles or audit opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-013484","json":"https://secwatch.observer/filing/0001493152-23-013484.json","markdown":"https://secwatch.observer/filing/0001493152-23-013484.md","text":"https://secwatch.observer/filing/0001493152-23-013484.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/831378/000149315223013484/0001493152-23-013484-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/831378/000149315223013484/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T17:49:50.251289+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":"22f4fb4ba6eeab5df896cb044cb4d6307bdb97b1","claim":"LVPAI GROUP Ltd engaged Michael Gillespie &Associates, PLLC of Vancouver as its auditor.","evidence_excerpt":"On April 24, 2023, our Board of Directors appointed Michael Gillespie &Associates, PLLC of Vancouver (\"Michael\") as our independent registered public accounting firm, to audit our financial statements for the year ended January 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/831378/000149315223013484/0001493152-23-013484-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Michael Gillespie &Associates, PLLC of Vancouver"}],"fact_type":"auditor_change"},{"claim_id":"ba5f2a75495ca7336df1bd78e1c03f6626966090","claim":"LVPAI GROUP Ltd dismissed BF Borgers CPA PC of Washington, Lakewood as its auditor.","evidence_excerpt":"On April 24, 2023, our Board of Directors dismissed BF Borgers CPA PC of Washington, Lakewood (\"BF Borgers\") as our independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/831378/000149315223013484/0001493152-23-013484-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC of Washington, Lakewood"},{"label":"Successor","value":"Michael Gillespie &Associates, PLLC of Vancouver"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}