{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-020143","form_type":"8-K","ticker":"BCRD","cik":"0001496690","company_name":"BlueOne Card, Inc.","filed_at":"2023-06-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:39.058440+00:00","generated_at":"2026-06-14T07:17:48.651665+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"BlueOne Card replaces auditor: dismisses SS A&A, hires Salberg & Company","bullets":["Board approved engagement of Salberg & Company, P.A. and dismissal of SS Accounting & Auditing, Inc. on May 30, 2023.","No disagreements or reportable events with former auditor during fiscal 2021 and 2022 or subsequent interim period.","Prior auditor's reports for those fiscal years contained no adverse opinion, disclaimer, or qualification.","Salberg had no prior consultations with the company on accounting principles, disagreements, or reportable events."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-020143","json":"https://secwatch.observer/filing/0001493152-23-020143.json","markdown":"https://secwatch.observer/filing/0001493152-23-020143.md","text":"https://secwatch.observer/filing/0001493152-23-020143.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1496690/000149315223020143/0001493152-23-020143-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1496690/000149315223020143/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T07:17:48.651665+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":"11ebe6117a2c90934a5550dea8c20edddae38542","claim":"BlueOne Card, Inc. engaged Salberg & Company, P.A. as its auditor.","evidence_excerpt":"On May 30, 2023, the Board of Directors of BlueOne Card, Inc., a Nevada corporation, approved the engagement of Salberg & Company, P.A. (“ Salberg ”) as the Company’s independent registered public accounting firm and dismissed SS Accounting & Auditing, Inc. (“ SS A&A ”) from that role.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1496690/000149315223020143/0001493152-23-020143-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Salberg & Company, P.A."}],"fact_type":"auditor_change"},{"claim_id":"59852e12408690976da86b1dcb4027b6e8bd95db","claim":"BlueOne Card, Inc. dismissed SS Accounting & Auditing, Inc. as its auditor.","evidence_excerpt":"On May 30, 2023, the Board of Directors of BlueOne Card, Inc., a Nevada corporation, approved the engagement of Salberg & Company, P.A. (“ Salberg ”) as the Company’s independent registered public accounting firm and dismissed SS Accounting & Auditing, Inc. (“ SS A&A ”) from that role.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1496690/000149315223020143/0001493152-23-020143-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"SS Accounting & Auditing, Inc."},{"label":"Successor","value":"Salberg & Company, P.A."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}