{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-24-003568","form_type":"8-K","ticker":null,"cik":"0001978111","company_name":"Naploy Corp.","filed_at":"2024-05-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.363431+00:00","generated_at":"2026-06-01T21:50:35.870731+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Naploy Corp. replaces auditor BFBorgers CPA PC with Boladale Lawal & Co.","bullets":["BFBorgers CPA PC resigned as independent auditor on May 10, 2024.","No adverse opinion or qualification in BF Borgers' reports for FY ended July 31, 2023.","No disagreements or reportable events occurred during the most recent fiscal year.","Audit Committee and Board appointed Boladale Lawal & Co. as new auditor on May 13, 2024.","No prior consultations with new auditor on accounting or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-24-003568","json":"https://secwatch.observer/filing/0001683168-24-003568.json","markdown":"https://secwatch.observer/filing/0001683168-24-003568.md","text":"https://secwatch.observer/filing/0001683168-24-003568.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1978111/000168316824003568/0001683168-24-003568-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1978111/000168316824003568/naploy_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T21:50:35.870731+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":"a72257ed87518ee8cd23c739f070b7814f0b2c22","claim":"Naploy Corp. engaged Boladale Lawal & Co. as its auditor.","evidence_excerpt":"On May 13, 2024, the Audit Committee and the Board of Directors of the Company appointed Boladale Lawal & 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/1978111/000168316824003568/0001683168-24-003568-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Boladale Lawal & Co."}]},{"claim_id":"ae3193f269aebb6631f0e1933955dfed61b6de48","claim":"BFBorgers CPA PC resigned as auditor of Naploy Corp..","evidence_excerpt":"On May 10, 2024, BFBorgers CPA PC resigned as the independent accounting firm of Naploy Corp.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1978111/000168316824003568/0001683168-24-003568-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"BFBorgers CPA PC"},{"label":"Successor","value":"Boladale Lawal & Co."}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}