---
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"
generated_at: "2026-05-18T08:58:29.321864+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Naploy Corp. amends 8-K to correct auditor identity for FY 2023

## Summary
- 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.

## SEC filing metadata
- accession: 0001683168-25-004983
- form_type: 8-K/A
- cik: 0001978111
- company_name: Naploy Corp.
- filed_at: 2025-07-09T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-25-004983
- JSON: https://secwatch.observer/filing/0001683168-25-004983.json
- Plain text: https://secwatch.observer/filing/0001683168-25-004983.txt

## Key facts
- Auditor Changes
  Naploy Corp. engaged Boladale Lawal & Co. as its auditor.
  - Action: engagement
  - Auditor: Boladale Lawal & Co.
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1978111/000168316825004983/0001683168-25-004983-index.htm
- Auditor Changes
  BFBorgers CPA PC resigned as auditor of Naploy Corp..
  - Action: resignation
  - Auditor: BFBorgers CPA PC
  - Successor: Boladale Lawal & Co.
  source text: On May 10, 2024, BFBorgers CPA PC resigned as the independent accounting firm of Naploy Corp.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1978111/000168316825004983/0001683168-25-004983-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.