{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-26-003783","form_type":"8-K","ticker":"BCRD","cik":"0001496690","company_name":"BlueOne Card, Inc.","filed_at":"2026-05-13T16:54:09+00:00","discovered_at":"2026-05-13T16:55:01.504680+00:00","generated_at":"2026-05-13T16:56:36.592796+00:00","sec_items":["4.01","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"BlueOne Technologies replaces auditor and completes name change","bullets":["Dismissed Salberg & Company as auditor; engaged Dylan Floyd Accounting & Consulting effective May 11, 2026.","No disagreements or reportable events during fiscal 2024, 2025, and interim period through May 11, 2026.","Salberg's prior reports were unqualified except for going concern explanatory paragraphs.","Name changed from BlueOne Card Inc. to BlueOne Technologies, Inc. effective April 15, 2026; symbol BCRD unchanged."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-003783","json":"https://secwatch.observer/filing/0001683168-26-003783.json","markdown":"https://secwatch.observer/filing/0001683168-26-003783.md","text":"https://secwatch.observer/filing/0001683168-26-003783.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/0001683168-26-003783-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/blueone_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-13T16:56:36.592796+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":"0ed415c9902ce26e8d5d5202006cd0695550ddb3","claim":"BlueOne Card, Inc. dismissed Salberg & Company, P.A. as its auditor.","evidence_excerpt":"ndependent registered public accounting firm and dismissed Salberg & Company, P.A. (“Salberg”) from that role. During the fiscal years ended March 31, 2024, and March 31, 2025, neither","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/0001683168-26-003783-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Salberg & Company, P.A."}],"fact_type":"auditor_change"},{"claim_id":"970a3a92e37e6e11ac757637a9df4d3e67be9112","claim":"BlueOne Card, Inc. engaged Dylan Floyd Accounting & Consulting as its auditor.","evidence_excerpt":"Nevada corporation, approved the engagement of Dylan Floyd Accounting & Consulting (“Dylan Floyd”) as the Company’s","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/0001683168-26-003783-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Dylan Floyd Accounting & Consulting"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}