{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-024473","form_type":"8-K/A","ticker":"SRCO","cik":"0000318299","company_name":"SPARTA COMMERCIAL SERVICES, INC.","filed_at":"2023-07-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.246839+00:00","generated_at":"2026-06-13T09:04:23.861977+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"medium","headline":"Sparta Commercial: SEC suspends former auditor Boyle; new auditor to re-audit FY2022","bullets":["SEC suspended former auditor Boyle CPA, LLC on July 7, 2023 from appearing or practicing before the Commission.","The company had dismissed Boyle effective Dec 5, 2022 (board ratified Dec 29, 2022) and engaged Victor Mokuolu, CPA PLLC as new auditor on Dec 5, 2022.","New auditor VMCPA will re-audit the fiscal year ended April 30, 2022.","The re-audit covers the year ended April 30, 2022, with no financial statements of businesses acquired or pro forma information provided."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-024473","json":"https://secwatch.observer/filing/0001493152-23-024473.json","markdown":"https://secwatch.observer/filing/0001493152-23-024473.md","text":"https://secwatch.observer/filing/0001493152-23-024473.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/318299/000149315223024473/0001493152-23-024473-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/318299/000149315223024473/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T09:04:23.861977+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}