{"schema_version":"secwatch.filing_event.v1","accession":"0001658521-24-000002","form_type":"8-K","ticker":null,"cik":"0000745543","company_name":"PETRO USA, INC.","filed_at":"2024-02-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.854680+00:00","generated_at":"2026-06-05T23:35:13.796106+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Petro USA appoints Green Growth CPAs as new auditor; Gries resigns","bullets":["Board approved Green Growth CPAs as independent auditor for FY ending June 30, 2024, effective Feb 20, 2024.","Gries & Associates resigned; no disagreements or reportable events during 2022 or subsequent interim periods.","Company had no consultations with Gries on accounting principles, audit opinions, or internal controls.","Gries furnished a letter (Exhibit 16.1) agreeing with the disclosures in the 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001658521-24-000002","json":"https://secwatch.observer/filing/0001658521-24-000002.json","markdown":"https://secwatch.observer/filing/0001658521-24-000002.md","text":"https://secwatch.observer/filing/0001658521-24-000002.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/745543/000165852124000002/0001658521-24-000002-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/745543/000165852124000002/pbaj02202024_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T23:35:13.796106+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":"7cdb371489979a0f56a2ceed5c489825cc96ac27","claim":"Gries & Associates, LLC resigned as auditor of PETRO USA, INC..","evidence_excerpt":"accepted the resignation of Gries & Associates, LLC (“Gries”) 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/745543/000165852124000002/0001658521-24-000002-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Gries & Associates, LLC"},{"label":"Successor","value":"Green Growth CPAs"}],"fact_type":"auditor_change"},{"claim_id":"f055ea75de8933d6e77b2c2bbdf6e778a11bdf24","claim":"PETRO USA, INC. engaged Green Growth CPAs as its auditor.","evidence_excerpt":"ons pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) ☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) ☐ Emerging Growth 1 Item 4.01. Change in Registrant's Certifying Accountant On February 20, 2024, the Board of Directors of Petro USA, Inc., a Nevada corporation (the “Company”), approved the engagement of Green Growth CPAs (“Green Growth”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ended June 30, 2024, effective immediately, and accepted the resignation of Gries & Associates, LLC (“Gries”) 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/745543/000165852124000002/0001658521-24-000002-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Green Growth CPAs"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}