{"schema_version":"secwatch.filing_event.v1","accession":"0001520138-23-000302","form_type":"8-K","ticker":null,"cik":"0001681769","company_name":"BRILLIANT N.E.V. CORP.","filed_at":"2023-07-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.842977+00:00","generated_at":"2026-06-13T00:38:02.875378+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":"Clancy Corp changes auditor to RH CPA; prior reports flagged going concern, material weaknesses","bullets":["Engaged RH CPA as auditor on July 24, 2023; dismissed Jack Shama on July 25, 2023.","Former auditor's reports for FY2021 and FY2022 contained going concern uncertainty and material weaknesses in internal controls.","No disagreements with former auditor over accounting principles or audit scope.","Company did not consult new auditor before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001520138-23-000302","json":"https://secwatch.observer/filing/0001520138-23-000302.json","markdown":"https://secwatch.observer/filing/0001520138-23-000302.md","text":"https://secwatch.observer/filing/0001520138-23-000302.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1681769/000152013823000302/0001520138-23-000302-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1681769/000152013823000302/ccyc-24072023_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T00:38:02.875378+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":"14ea81b6b6bd7b3518539aef065206eeae06e504","claim":"BRILLIANT N.E.V. CORP. engaged RH CPA as its auditor.","evidence_excerpt":"(the “Company”) engaged RH CPA as its independent registered public accountant (New Auditor”). On July 25, 2023, the Company notified and dismissed Jack Shama (“Former Auditor”)","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1681769/000152013823000302/0001520138-23-000302-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"RH CPA"}],"fact_type":"auditor_change"},{"claim_id":"d91055fb2a5a91a9302e6a718a370197effdcc2c","claim":"BRILLIANT N.E.V. CORP. dismissed Jack Shama as its auditor.","evidence_excerpt":"On July 25, 2023, the Company notified and dismissed Jack Shama (“Former Auditor”) as its independent registered accountant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1681769/000152013823000302/0001520138-23-000302-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Jack Shama"},{"label":"Successor","value":"RH CPA"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}