{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-25-004983","form_type":"8-K/A","ticker":null,"cik":"0001978111","company_name":"Naploy Corp.","filed_at":"2025-07-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.744218+00:00","generated_at":"2026-05-18T08:58:29.321864+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":"Naploy Corp. amends 8-K to correct auditor identity for FY 2023","bullets":["Amendment corrects prior filing: MAINOR AUDIT JA PARTNERID OÜ, not BFBorgers CPA PC, issued audit opinion for FY ended July 31, 2023.","BFBorgers CPA PC resigned as independent accountant on May 10, 2024; no disagreements or reportable events.","Boladale Lawal & Co. appointed as new independent registered public accounting firm on May 13, 2024.","Audit reports for FY 2023 contained no adverse opinion, disclaimer, or modification.","No consultations with new auditor prior to engagement regarding accounting principles or disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-25-004983","json":"https://secwatch.observer/filing/0001683168-25-004983.json","markdown":"https://secwatch.observer/filing/0001683168-25-004983.md","text":"https://secwatch.observer/filing/0001683168-25-004983.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1978111/000168316825004983/0001683168-25-004983-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1978111/000168316825004983/naploy_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T08:58:29.321864+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":"622df50b4a6490addbd89eea7841eb6f2c7b5d09","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 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/1978111/000168316825004983/0001683168-25-004983-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Boladale Lawal & Co."}],"fact_type":"auditor_change"},{"claim_id":"c5e55358e84e6ae8a986f253972f54a85df26874","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/1978111/000168316825004983/0001683168-25-004983-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"BFBorgers CPA PC"},{"label":"Successor","value":"Boladale Lawal & Co."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}