---
schema_version: "secwatch.filing_event.v1"
accession: "0001829126-22-019181"
form_type: "8-K"
ticker: null
cik: "0001301991"
company_name: "SmartMetric, Inc."
filed_at: "2022-11-14T23:59:59+00:00"
generated_at: "2026-06-21T19:40:07.511444+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# SmartMetric dismisses Boyle CPA, appoints Victor Mokuolu CPA PLLC as new auditor

## Summary
- Board dismissed Boyle CPA as independent auditor on October 13, 2022, effective same day.
- No disagreements with Boyle; only prior material weaknesses in internal controls noted.
- Appointed Victor Mokuolu, CPA PLLC as new independent registered public accounting firm on October 13, 2022.
- No prior consultations with Mokuolu regarding accounting or audit matters before engagement.

## SEC filing metadata
- accession: 0001829126-22-019181
- form_type: 8-K
- cik: 0001301991
- company_name: SmartMetric, Inc.
- filed_at: 2022-11-14T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1301991/000182912622019181/0001829126-22-019181-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1301991/000182912622019181/smartmetric_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001829126-22-019181
- JSON: https://secwatch.observer/filing/0001829126-22-019181.json
- Plain text: https://secwatch.observer/filing/0001829126-22-019181.txt

## Key facts
- Auditor Changes
  SmartMetric, Inc. engaged Victor Mokuolu, CPA PLLC as its auditor.
  - Action: engagement
  - Auditor: Victor Mokuolu, CPA PLLC
  source text: On October 13, 2022 (the “Engagement Date”), the Company’s Board of Directors approved the selection and engagement of Victor Mokuolu, CPA PLLC (“Mokuolu”) as the Company’s new independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1301991/000182912622019181/0001829126-22-019181-index.htm
- Auditor Changes
  SmartMetric, Inc. dismissed Boyle CPA, LLC as its auditor.
  - Action: dismissal
  - Auditor: Boyle CPA, LLC
  source text: On October 13, 2022 (the “Dismissal Date”), the Board of Directors of SmartMetric, Inc. (the “Company”) dismissed Boyle CPA, LLC (“Boyle”) as the Company’s independent registered public accounting firm and informed Boyle of such decision on the same date.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1301991/000182912622019181/0001829126-22-019181-index.htm

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