{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-23-000508","form_type":"8-K","ticker":null,"cik":"0001625285","company_name":"Arma Services Inc","filed_at":"2023-02-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.906364+00:00","generated_at":"2026-06-20T02:25:31.352743+00:00","sec_items":["4.01","5.02"],"event_type":"leadership","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Arma Services terminates auditor BF Borgers, appoints OOC; CEO resigns, Eric Nixon appointed","bullets":["Terminated BF Borgers CPA PC as independent auditor; no disagreements reported for FY2022 or subsequent interim periods.","Engaged OLAYINKA OYEBOLA & CO. as new independent accountant, approved by Board on Jan 27, 2023.","Jaime Sanchez Cortina resigned as CEO, CFO, President, and Board member effective Jan 27, 2023.","Eric Nixon appointed as President, CEO, CFO, and Board member effective Jan 27, 2023; background in electrical & renewable energy."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-23-000508","json":"https://secwatch.observer/filing/0001683168-23-000508.json","markdown":"https://secwatch.observer/filing/0001683168-23-000508.md","text":"https://secwatch.observer/filing/0001683168-23-000508.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1625285/000168316823000508/0001683168-23-000508-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1625285/000168316823000508/arma_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T02:25:31.352743+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":"274b20257e8fe2b3950b195b6cf145f58c6a40b3","claim":"Arma Services Inc engaged OLAYINKA OYEBOLA & CO. as its auditor.","evidence_excerpt":"On January 27, 2023, the Board of Directors of the Company engaged OLAYINKA OYEBOLA & CO. (\"OOC\") as its independent accountant","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1625285/000168316823000508/0001683168-23-000508-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"OLAYINKA OYEBOLA & CO."}],"fact_type":"auditor_change"},{"claim_id":"a028881510f5c77451161eaba7f281f5ba44deaa","claim":"Arma Services Inc dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On January 26, 2023, Arma Services, Inc. (the \"Company\") terminated its engagement with BF Borgers CPA PC (\"BFB\"), the Registrant's prior independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1625285/000168316823000508/0001683168-23-000508-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"OLAYINKA OYEBOLA & CO."}],"fact_type":"auditor_change"},{"claim_id":"692e66d517","claim":"Eric Nixon was appointed as Chief Executive Officer at Arma Services Inc.","evidence_excerpt":"Also on January 27, 2023, Eric Nixon agreed to be appointed the President, Chief Executive Officer, Chief Financial Officer, and as a Member of the Board of Directors of the Company.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1625285/000168316823000508/0001683168-23-000508-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"appointed"},{"label":"Role","value":"Chief Executive Officer"}],"fact_type":"executive_change"},{"claim_id":"d5a9243405","claim":"Jaime Sanchez Cortina resigned as Chief Executive Officer at Arma Services Inc.","evidence_excerpt":"On January 27, 2023, Jaime Sanchez Cortina resigned immediately as CEO, CFO, President and a member of the Board of Directors.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1625285/000168316823000508/0001683168-23-000508-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"resigned"},{"label":"Role","value":"Chief Executive Officer"}],"fact_type":"executive_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}