---
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"
generated_at: "2026-06-13T09:04:23.861977+00:00"
event_type: "regulatory"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "medium"
source: SEC EDGAR
---

# Sparta Commercial: SEC suspends former auditor Boyle; new auditor to re-audit FY2022

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: regulatory
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: medium
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-23-024473
- JSON: https://secwatch.observer/filing/0001493152-23-024473.json
- Plain text: https://secwatch.observer/filing/0001493152-23-024473.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.