{"schema_version":"secwatch.filing_event.v1","accession":"0001520138-26-000085","form_type":"8-K","ticker":null,"cik":"0001681769","company_name":"BRILLIANT N.E.V. CORP.","filed_at":"2026-03-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.878767+00:00","generated_at":"2026-05-15T09:01:59.149650+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Brilliant N.E.V. auditor RH CPA resigned Sept 2024; new auditor Boladale Lawal hired March 2026; company delinquent","bullets":["RH CPA resigned as auditor effective Sept 20, 2024; audit reports for FY2022, FY2023 had going concern language.","No disagreements with RH CPA on accounting principles or reportable events during the two most recent fiscal years and interim period.","Engaged Boladale Lawal & Co as new auditor on March 24, 2026 to help complete delinquent periodic reports.","Company did not previously file Form 8-K for auditor resignation within required time; filing now as part of becoming current."],"urls":{"canonical":"https://secwatch.observer/filing/0001520138-26-000085","json":"https://secwatch.observer/filing/0001520138-26-000085.json","markdown":"https://secwatch.observer/filing/0001520138-26-000085.md","text":"https://secwatch.observer/filing/0001520138-26-000085.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1681769/000152013826000085/0001520138-26-000085-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1681769/000152013826000085/bnev-20260324_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T09:01:59.149650+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":"75cdc255d5a89c357e0833d96f7c637ce453623e","claim":"RH CPA resigned as auditor of BRILLIANT N.E.V. CORP..","evidence_excerpt":"(a) Resignation of Former Independent Registered Public Accounting Firm. On September 20, 2024, RH CPA notified the Audit Committee of Brilliant N.E.V. Corp.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1681769/000152013826000085/0001520138-26-000085-index.htm","confidence":0.9},{"claim_id":"c9158eebf4b3f9a66dc6840d4c4f34776178d552","claim":"BRILLIANT N.E.V. CORP. engaged Boladale Lawal & Co (Chartered Accountants) as its auditor.","evidence_excerpt":"n Form 8-K now to report both the prior cessation of RH CPA and the engagement of Boladale Lawal & Co (Chartered Accountants), while the Company works to complete and file its delinquent periodic reports under the Securities Exchange Act of 1934, as amended.. The Company provided RH CPA with a copy of the disclosures it is making in response to this Item 4.01 and requested that RH CPA furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A copy of RH CPA ’ s letter is filed as Exhibit 16.1 to this Current Report on Form 8-K. (b) Engagement of New Independent Registered Public Accounting Firm. On March 24, 2026, the Company engaged Boladale Lawal & Co (Chartered Accountants) as the Company ’ s new independent","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1681769/000152013826000085/0001520138-26-000085-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0000911147-26-000031","ticker":"CNTY","company_name":"CENTURY CASINOS INC /CO/","filed_at":"2026-05-28T20:11:41+00:00","headline":"Century Casinos dismisses Grant Thornton, appoints EY as new auditor; cites material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000911147-26-000031","json":"https://secwatch.observer/filing/0000911147-26-000031.json","markdown":"https://secwatch.observer/filing/0000911147-26-000031.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/cnty-20260522x8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Resignation of Former Independent Registered Public Accounting\nFirm. On September 20, 2024, RH CPA notified the Audit\nCommittee of Brilliant N.E.V. Corp.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1681769/000152013826000085/0001520138-26-000085-index.htm","comparable_excerpt":"(b) Engagement of Independent Registered Public Accounting Firm On May 22, 2026, the Audit Committee appointed Ernst & Young LLP (“EY”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm"}},{"accession":"0001193125-26-242009","ticker":"ALUR","company_name":"ALLURION TECHNOLOGIES, INC.","filed_at":"2026-05-27T20:35:50+00:00","headline":"Allurion Technologies dismisses Deloitte & Touche, appoints CBIZ; discloses material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-242009","json":"https://secwatch.observer/filing/0001193125-26-242009.json","markdown":"https://secwatch.observer/filing/0001193125-26-242009.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/alur-20260520.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Resignation of Former Independent Registered Public Accounting\nFirm. On September 20, 2024, RH CPA notified the Audit\nCommittee of Brilliant N.E.V. Corp.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1681769/000152013826000085/0001520138-26-000085-index.htm","comparable_excerpt":"On May 22, 2026 (the “Effective Date”), Deloitte was dismissed as our independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm"}},{"accession":"0001493152-26-025432","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-27T20:33:41+00:00","headline":"Waste Energy Corp. files 8-K/A: auditor Integrität resigned amid disagreement over AZ litigation legal confirmations","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025432","json":"https://secwatch.observer/filing/0001493152-26-025432.json","markdown":"https://secwatch.observer/filing/0001493152-26-025432.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/form8-ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Resignation of Former Independent Registered Public Accounting\nFirm. On September 20, 2024, RH CPA notified the Audit\nCommittee of Brilliant N.E.V. Corp.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1681769/000152013826000085/0001520138-26-000085-index.htm","comparable_excerpt":"ments contained in Integrität’s correspondence. Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001628280-26-037912","ticker":"OCTV","company_name":"Octave Intelligence plc","filed_at":"2026-05-26T10:02:50+00:00","headline":"Octave Intelligence completes spin-off from Hexagon; draws $625M credit facility, changes auditor","event_type":"other_material","sec_items":["1.01","2.03","4.01","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-037912","json":"https://secwatch.observer/filing/0001628280-26-037912.json","markdown":"https://secwatch.observer/filing/0001628280-26-037912.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/octaveintelligenceplcclosi.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Resignation of Former Independent Registered Public Accounting\nFirm. On September 20, 2024, RH CPA notified the Audit\nCommittee of Brilliant N.E.V. Corp.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1681769/000152013826000085/0001520138-26-000085-index.htm","comparable_excerpt":"On May 20, 2026, the Audit Committee of the Board of Directors of the Company (i) dismissed PricewaterhouseCoopers AB (“PwC Sweden”) as the Company’s independent registered public accounting firm (the “Dismissal”) and (ii) appointed PricewaterhouseCoopers LLP, United States (“PwC US”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 (the “Appointment”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm"}},{"accession":"0001499275-26-000007","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-13T18:31:07+00:00","headline":"Groovy Company CEO Abajian exits May 1; accountant dismissed after SEC suspension; authorized common cut to 100M shares","event_type":"other_material","sec_items":["4.01","4.02","5.03","5.02","8.01","9.01"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000007","json":"https://secwatch.observer/filing/0001499275-26-000007.json","markdown":"https://secwatch.observer/filing/0001499275-26-000007.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/groo-20250813_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Resignation of Former Independent Registered Public Accounting\nFirm. On September 20, 2024, RH CPA notified the Audit\nCommittee of Brilliant N.E.V. Corp.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1681769/000152013826000085/0001520138-26-000085-index.htm","comparable_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm. On August 13, 2025, the Board of Directors of Groovy Company, Inc.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm"}},{"accession":"0001493152-26-021570","ticker":"QWTR","company_name":"Quest Water Global, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Quest Water Global's auditor Fruci resigns; no successor yet","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021570","json":"https://secwatch.observer/filing/0001493152-26-021570.json","markdown":"https://secwatch.observer/filing/0001493152-26-021570.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/0001493152-26-021570-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Resignation of Former Independent Registered Public Accounting\nFirm. On September 20, 2024, RH CPA notified the Audit\nCommittee of Brilliant N.E.V. Corp.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1681769/000152013826000085/0001520138-26-000085-index.htm","comparable_excerpt":"On May 5, 2026, and at the request of Quest Water Global, Inc. (the “Company”), Fruci & Associates II, PLLC (“Fruci”) resigned as the Company’s independent accountant.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/0001493152-26-021570-index.htm"}},{"accession":"0001493152-26-021512","ticker":"MLSS","company_name":"MILESTONE SCIENTIFIC INC.","filed_at":"2026-05-06T23:59:59+00:00","headline":"Milestone Scientific dismisses auditor CBIZ; engages Grassi & Co. effective May 15, 2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021512","json":"https://secwatch.observer/filing/0001493152-26-021512.json","markdown":"https://secwatch.observer/filing/0001493152-26-021512.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/855683/000149315226021512/0001493152-26-021512-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/855683/000149315226021512/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Resignation of Former Independent Registered Public Accounting\nFirm. On September 20, 2024, RH CPA notified the Audit\nCommittee of Brilliant N.E.V. Corp.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1681769/000152013826000085/0001520138-26-000085-index.htm","comparable_excerpt":"The Company engaged Grassi & Co., CPAs, P.C. to be the independent registered public accounting firm to the Company for","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/855683/000149315226021512/0001493152-26-021512-index.htm"}},{"accession":"0001493152-26-020414","ticker":"SONM","company_name":"DNA X, Inc.","filed_at":"2026-04-30T23:59:59+00:00","headline":"DNA X (SONM) dismisses auditor Baker Tilly, engages TAAD; 2025 audit includes going concern","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-020414","json":"https://secwatch.observer/filing/0001493152-26-020414.json","markdown":"https://secwatch.observer/filing/0001493152-26-020414.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1178697/000149315226020414/0001493152-26-020414-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1178697/000149315226020414/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Resignation of Former Independent Registered Public Accounting\nFirm. On September 20, 2024, RH CPA notified the Audit\nCommittee of Brilliant N.E.V. Corp.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1681769/000152013826000085/0001520138-26-000085-index.htm","comparable_excerpt":"On April 27, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of DNA X, Inc. (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1178697/000149315226020414/0001493152-26-020414-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}