{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-018649","form_type":"8-K","ticker":"NORD","cik":"0001011060","company_name":"Nordicus Partners Corp","filed_at":"2023-05-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.578628+00:00","generated_at":"2026-06-14T16:55:10.867118+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Nordicus Partners terminates auditor BF Borgers, appoints Fruci & Associates","bullets":["Terminated BF Borgers CPA PC as independent auditor in May 2023; engaged Fruci & Associates II, PLLC as new auditor.","BF Borgers' audit report for periods ended June 30, 2022 and Dec 31, 2021 included a going concern uncertainty.","No disagreements or reportable events occurred with BF Borgers during the relevant periods and subsequent interim.","The new auditor was not consulted on accounting principles or audit opinions prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-018649","json":"https://secwatch.observer/filing/0001493152-23-018649.json","markdown":"https://secwatch.observer/filing/0001493152-23-018649.md","text":"https://secwatch.observer/filing/0001493152-23-018649.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1011060/000149315223018649/0001493152-23-018649-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1011060/000149315223018649/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T16:55:10.867118+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":"84135bf4374ab38d0eda903767070109c0739eae","claim":"Nordicus Partners Corp engaged Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"approved the engagement of Fruci & Associates II, PLLC (\"Fruci & Associates \") to serve as the Company's independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1011060/000149315223018649/0001493152-23-018649-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Fruci & Associates II, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"be867d114c82b9ea349316f633cb1f7564e610f8","claim":"Nordicus Partners Corp dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"terminated BF Borgers CPA PC (\"BFB\") as the independent registered public accounting firm for the Company","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1011060/000149315223018649/0001493152-23-018649-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"Fruci & Associates II, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}