{"schema_version":"secwatch.filing_event.v1","accession":"0001826466-22-000112","form_type":"8-K","ticker":"NIKA","cik":"0001145604","company_name":"NIKA PHARMACEUTICALS, INC","filed_at":"2022-11-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:49.751999+00:00","generated_at":"2026-06-22T17:04:08.567742+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Nika Pharmaceuticals dismisses Pinnacle Accountancy Group, engages BF Borgers CPA as new auditor","bullets":["Dismissed Pinnacle Accountancy Group of Utah effective August 18, 2022.","Engaged BF Borgers CPA, PC as independent auditor on October 24, 2022.","Board deemed change in best interests; no reported disagreements with former accountant.","Former accountant authorized to respond fully to successor's inquiries."],"urls":{"canonical":"https://secwatch.observer/filing/0001826466-22-000112","json":"https://secwatch.observer/filing/0001826466-22-000112.json","markdown":"https://secwatch.observer/filing/0001826466-22-000112.md","text":"https://secwatch.observer/filing/0001826466-22-000112.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1145604/000182646622000112/0001826466-22-000112-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1145604/000182646622000112/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T17:04:08.567742+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":"b34063e44dbef0e594e90f768adc8b139eb8d87f","claim":"NIKA PHARMACEUTICALS, INC engaged BF Borgers CPA, PC as its auditor.","evidence_excerpt":"On October24, 2022, Nika Pharmaceuticals, Inc. engaged the firm of BF Borgers CPA, PC to serve as the independent accountant to audit the company’s financial statements","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1145604/000182646622000112/0001826466-22-000112-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BF Borgers CPA, PC"}],"fact_type":"auditor_change"},{"claim_id":"f19f57b26240ebe9a1936382a9d9781d23de6930","claim":"NIKA PHARMACEUTICALS, INC dismissed Pinnacle Accountancy Group of Utah as its auditor.","evidence_excerpt":"board of directors deemed it in the best interests of the company to dismiss independent accountant Pinnacle Accountancy Group of UtahAugust 18, 2022","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1145604/000182646622000112/0001826466-22-000112-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Pinnacle Accountancy Group of Utah"},{"label":"Successor","value":"BF Borgers CPA, PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}