{"schema_version":"secwatch.filing_event.v1","accession":"0001640334-23-001283","form_type":"8-K","ticker":"CAHO","cik":"0001678105","company_name":"Caro Holdings Inc.","filed_at":"2023-07-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.828585+00:00","generated_at":"2026-06-13T08:14:22.750294+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Caro Holdings dismisses auditor MaloneBailey; engages BF Borgers; cites material weaknesses, going concern","bullets":["Dismissed MaloneBailey as independent auditor effective June 15, 2023; engaged BF Borgers CPA PC on June 25, 2023.","Prior audit reports (FY 2022, 2021) included going-concern explanatory paragraph regarding substantial doubt about viability.","Material weaknesses identified: lack of accounting personnel, internal audit function, segregation of duties, and proper internal controls.","No disagreements with MaloneBailey on accounting principles or auditing scope during the two most recent fiscal years."],"urls":{"canonical":"https://secwatch.observer/filing/0001640334-23-001283","json":"https://secwatch.observer/filing/0001640334-23-001283.json","markdown":"https://secwatch.observer/filing/0001640334-23-001283.md","text":"https://secwatch.observer/filing/0001640334-23-001283.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1678105/000164033423001283/0001640334-23-001283-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1678105/000164033423001283/caro_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T08:14:22.750294+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":"bbe0783a0ad5a019618d6330e39db629ec83929d","claim":"Caro Holdings Inc. engaged BF Borgers CPA, PC as its auditor.","evidence_excerpt":"On June 25, 2023, the Company engaged BF Borgers CPA, PC (“Borgers”) as its new independent registered public accounting firm to audit and review the Company’s financial statements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1678105/000164033423001283/0001640334-23-001283-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BF Borgers CPA, PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}