{"schema_version":"secwatch.filing_event.v1","accession":"0001640334-24-000846","form_type":"8-K","ticker":"CAHO","cik":"0001678105","company_name":"Caro Holdings Inc.","filed_at":"2024-05-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.542676+00:00","generated_at":"2026-06-01T16:09:22.927130+00:00","sec_items":["4.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Caro Holdings dismisses BF Borgers as auditor after SEC suspension; hires new firm","bullets":["BF Borgers CPA PC dismissed as independent accountant on May 13, 2024.","SEC permanently suspended BF Borgers from practicing before the SEC on May 3, 2024.","No disagreements or reportable events other than previously disclosed material weaknesses in internal controls.","Olayinka Oyebola & Co engaged as new independent registered public accounting firm on May 14, 2024.","No prior consultations with OO & Co. on accounting principles or audit opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001640334-24-000846","json":"https://secwatch.observer/filing/0001640334-24-000846.json","markdown":"https://secwatch.observer/filing/0001640334-24-000846.md","text":"https://secwatch.observer/filing/0001640334-24-000846.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1678105/000164033424000846/0001640334-24-000846-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1678105/000164033424000846/caro_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T16:09:22.927130+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":"3e1c83ea8eb21b2f944666b210af5eea81217974","claim":"Caro Holdings Inc. engaged Olayinka Oyebola & Co (OO & Co.) as its auditor.","evidence_excerpt":"On May 14, 2024, the Company engaged Olayinka Oyebola & Co (“OO & Co.”) as its new independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1678105/000164033424000846/0001640334-24-000846-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Olayinka Oyebola & Co (OO & Co.)"}]},{"claim_id":"715a5c895c7a5f58082276aa61272bbb59dfe977","claim":"Caro Holdings Inc. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 13, 2024, Caro Holdings Inc. (the \"Company\") Board of Directors formally dismissed BF Borgers as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1678105/000164033424000846/0001640334-24-000846-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}