{"schema_version":"secwatch.filing_event.v1","accession":"0001640334-23-001293","form_type":"8-K/A","ticker":"CAHO","cik":"0001678105","company_name":"Caro Holdings Inc.","filed_at":"2023-07-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.828385+00:00","generated_at":"2026-06-13T08:14:12.871638+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Caro Holdings replaces auditor MaloneBailey with BF Borgers; prior report had going concern doubt","bullets":["MaloneBailey dismissed as auditor effective June 15, 2023; decision approved by Board.","Prior auditor's reports for FY ended March 31, 2022 and 2021 included going concern explanatory paragraph.","Material weaknesses identified: no accounting personnel, lack of internal audit, segregation of duties, weak internal controls.","No disagreements with MaloneBailey on accounting or audit scope; no reportable events.","New auditor BF Borgers CPA, PC engaged on June 25, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001640334-23-001293","json":"https://secwatch.observer/filing/0001640334-23-001293.json","markdown":"https://secwatch.observer/filing/0001640334-23-001293.md","text":"https://secwatch.observer/filing/0001640334-23-001293.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1678105/000164033423001293/0001640334-23-001293-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1678105/000164033423001293/caro_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T08:14:12.871638+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":"0483fc9e3d6eade63a7eab505c2a3e6cd2493bca","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/1678105/000164033423001293/0001640334-23-001293-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"}