{"schema_version":"secwatch.filing_event.v1","accession":"0001826466-24-000005","form_type":"8-K","ticker":"NIKA","cik":"0001145604","company_name":"NIKA PHARMACEUTICALS, INC","filed_at":"2024-02-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.517349+00:00","generated_at":"2026-06-06T00:03:38.962332+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"medium","headline":"Nika Pharmaceuticals dismisses auditor BF Borgers, appoints Fruci & Associates","bullets":["Dismissed independent accountant B F Borgers CPA PC effective February 14, 2024.","Engaged Fruci & Associates II, PLLC as new independent auditor on February 14, 2024.","Board states change in best interests; no disagreements or reportable events disclosed."],"urls":{"canonical":"https://secwatch.observer/filing/0001826466-24-000005","json":"https://secwatch.observer/filing/0001826466-24-000005.json","markdown":"https://secwatch.observer/filing/0001826466-24-000005.md","text":"https://secwatch.observer/filing/0001826466-24-000005.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1145604/000182646624000005/0001826466-24-000005-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1145604/000182646624000005/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T00:03:38.962332+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":"d8e002ee55c1ae79775eba07289b90cd7f05d275","claim":"NIKA PHARMACEUTICALS, INC engaged Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"On February 14, 2024, Nika Pharmaceuticals, Inc. engaged the firm of Fruci & Associates II, PLLC 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/1145604/000182646624000005/0001826466-24-000005-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Fruci & Associates II, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"f1816915aaee1bb592db665683373907c047429b","claim":"NIKA PHARMACEUTICALS, INC dismissed B F Borgers CPA PC as its auditor.","evidence_excerpt":"PA PC on February 14, 2024 and engage Fruci & Associates II, PLLC. The members of the board of directors have discussed the issue with the former","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1145604/000182646624000005/0001826466-24-000005-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"B F Borgers CPA PC"},{"label":"Successor","value":"Fruci & Associates II, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}