{"schema_version":"secwatch.filing_event.v1","accession":"0001977837-23-000022","form_type":"8-K","ticker":"USDW","cik":"0001977837","company_name":"MADE IN USA INC.","filed_at":"2023-12-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.490826+00:00","generated_at":"2026-06-07T18:19:31.822675+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Alixo-Yolloo Corp appoints BFBorgers CPA PC as new independent auditor, effective Dec 1, 2023","bullets":["Appointed BFBorgers CPA PC as independent registered public accounting firm for fiscal year ending Feb 28, 2024.","No prior consultation with BFBorgers on accounting principles or audit opinions.","No disagreements or reportable events with predecessor accountant were reported.","Change effective December 1, 2023; approved by the Registrant."],"urls":{"canonical":"https://secwatch.observer/filing/0001977837-23-000022","json":"https://secwatch.observer/filing/0001977837-23-000022.json","markdown":"https://secwatch.observer/filing/0001977837-23-000022.md","text":"https://secwatch.observer/filing/0001977837-23-000022.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1977837/000197783723000022/0001977837-23-000022-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1977837/000197783723000022/alixo_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T18:19:31.822675+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":"95cde47f2c7df1cab0cc5b15e0be5000ee4a7dd2","claim":"MADE IN USA INC. engaged BFBorgers CPA PC as its auditor.","evidence_excerpt":"On December 1, 2023, the Registrant approved the appointment of BFBorgers CPA PC as the Registrant 's new independent registered public accounting firm, effective immediately","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1977837/000197783723000022/0001977837-23-000022-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BFBorgers CPA PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}