{"schema_version":"secwatch.filing_event.v1","accession":"0001826466-24-000131","form_type":"8-K","ticker":"NIKA","cik":"0001145604","company_name":"NIKA PHARMACEUTICALS, INC","filed_at":"2024-10-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:07.797009+00:00","generated_at":"2026-05-30T13:36:04.254882+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"medium","headline":"Nika Pharmaceuticals dismisses accountant OLAYINKA OYEBOLA & CO, appoints Boladale Lawal & Co","bullets":["Terminated OLAYINKA OYEBOLA & CO on Oct 2, 2024 after a discovery prompting reconsideration.","No services were performed by the prior accountant before termination.","Engaged Boladale Lawal & Co as independent auditor on Oct 5, 2024 to audit financial statements.","Exhibit 23.1 includes dismissal consent from the former accountant."],"urls":{"canonical":"https://secwatch.observer/filing/0001826466-24-000131","json":"https://secwatch.observer/filing/0001826466-24-000131.json","markdown":"https://secwatch.observer/filing/0001826466-24-000131.md","text":"https://secwatch.observer/filing/0001826466-24-000131.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1145604/000182646624000131/0001826466-24-000131-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1145604/000182646624000131/form-8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T13:36:04.254882+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":"70a94a5d168883ae5a9f7b5c50f68b72a41ff85a","claim":"NIKA PHARMACEUTICALS, INC dismissed OLAYINKA OYEBOLA & CO (Chartered Accountants) as its auditor.","evidence_excerpt":"nder the Exchange Act (17 CFR 240.13e -4(c)) Section 4 - Matters Related to Accountants and Financial Statements Item 4.01 Changes in Registrant’s Certifying Accountant. On October 2, 2024, Nika Pharmaceuticals, Inc. made a discovery, which led it to consider that it is in the best interest not to continue its engagement of independent accountant OLAYINKA OYEBOLA & CO (Chartered Accountants). No services had been performed by OLAYINKA OYEBOLA & CO (Chartered Accountants) prior to the termination of the engagement on October 2, 2024. On October 5, 2024, Nika Pharmaceuticals, Inc.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1145604/000182646624000131/0001826466-24-000131-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"OLAYINKA OYEBOLA & CO (Chartered Accountants)"},{"label":"Successor","value":"Boladale Lawal & Co (Chartered Accountants)"}],"fact_type":"auditor_change"},{"claim_id":"a8aa5b1ef91fc7318430a065dfb1ce715786b839","claim":"NIKA PHARMACEUTICALS, INC engaged Boladale Lawal & Co (Chartered Accountants) as its auditor.","evidence_excerpt":"On October 5, 2024, Nika Pharmaceuticals, Inc. engaged the firm of Boladale Lawal & Co (Chartered Accountants) 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/1145604/000182646624000131/0001826466-24-000131-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Boladale Lawal & Co (Chartered Accountants)"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}