---
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"
generated_at: "2026-06-13T00:38:02.875378+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Clancy Corp changes auditor to RH CPA; prior reports flagged going concern, material weaknesses

## Summary
- 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.

## SEC filing metadata
- accession: 0001520138-23-000302
- form_type: 8-K
- cik: 0001681769
- company_name: BRILLIANT N.E.V. CORP.
- filed_at: 2023-07-27T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001520138-23-000302
- JSON: https://secwatch.observer/filing/0001520138-23-000302.json
- Plain text: https://secwatch.observer/filing/0001520138-23-000302.txt

## Key facts
- Auditor Changes
  BRILLIANT N.E.V. CORP. engaged RH CPA as its auditor.
  - Action: engagement
  - Auditor: RH CPA
  source text: (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_url: https://www.sec.gov/Archives/edgar/data/1681769/000152013823000302/0001520138-23-000302-index.htm
- Auditor Changes
  BRILLIANT N.E.V. CORP. dismissed Jack Shama as its auditor.
  - Action: dismissal
  - Auditor: Jack Shama
  - Successor: RH CPA
  source text: On July 25, 2023, the Company notified and dismissed Jack Shama (“Former Auditor”) as its independent registered accountant.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1681769/000152013823000302/0001520138-23-000302-index.htm

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