---
schema_version: "secwatch.filing_event.v1"
accession: "0001599916-24-000123"
form_type: "8-K"
ticker: "CBLO"
cik: "0001882781"
company_name: "C2 Blockchain, Inc."
filed_at: "2024-05-10T23:59:59+00:00"
generated_at: "2026-06-02T04:15:06.438184+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# C2 Blockchain dismisses BF Borgers as auditor after SEC order; engages Michael Gillespie & Associates

## Summary
- Board dismissed BF Borgers CPA PC on May 3, 2024, as independent auditor.
- BF Borgers is not permitted to appear or practice before the SEC under a Rule 102(e) order.
- No disagreements on accounting principles or reportable events except material weaknesses previously disclosed.
- Michael Gillespie & Associates, PLLC engaged May 9, 2024, for FY 2023, FY 2024, and interim review.

## SEC filing metadata
- accession: 0001599916-24-000123
- form_type: 8-K
- ticker: CBLO
- cik: 0001882781
- company_name: C2 Blockchain, Inc.
- filed_at: 2024-05-10T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1882781/000159991624000123/0001599916-24-000123-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1882781/000159991624000123/c2block_8kf.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001599916-24-000123
- JSON: https://secwatch.observer/filing/0001599916-24-000123.json
- Plain text: https://secwatch.observer/filing/0001599916-24-000123.txt

## Key facts
- Auditor Changes
  C2 Blockchain, Inc. engaged Michael Gillespie as & Associates, PLLC as its auditor.
  - Action: engagement
  - Auditor: Michael Gillespie as & Associates, PLLC
  source text: On May 9, 2024, the Board of Directors approved the engagement of Michael Gillespie as & Associates, PLLC (PCAOB ID: 6108) as the Company's independent registered public accounting firm for the review of the Company's interim quarterly financial report for period ended March 31, 2024, and for the fiscal year ended June 30, 2023 and the fiscal year ending June 30, 2024 effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1882781/000159991624000123/0001599916-24-000123-index.htm
- Auditor Changes
  C2 Blockchain, Inc. dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  - Successor: Michael Gillespie as & Associates, PLLC
  source text: On May 3, 2024, the Board of Directors of C2 Blockchain, Inc. (or the "Company") approved the dismissal of BF Borgers CPA PC ("BF Borgers") as the Company's independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1882781/000159991624000123/0001599916-24-000123-index.htm

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