{"schema_version":"secwatch.filing_event.v1","accession":"0001977837-24-000005","form_type":"8-K","ticker":"USDW","cik":"0001977837","company_name":"MADE IN USA INC.","filed_at":"2024-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.363141+00:00","generated_at":"2026-06-02T04:17:18.290945+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Alixo-Yolloo dismisses B F Borgers CPA PC as auditor, appoints Boladale Lawal & Co","bullets":["Dismissed B F Borgers CPA PC as independent registered public accounting firm on May 7, 2024.","Appointed Boladale Lawal & Co as new auditor for fiscal year ending Feb 29, 2024, effective immediately.","No disagreements on accounting principles or audit scope during the interim period.","Former auditor's letter to SEC (Exhibit 16.1) confirms agreement with the dismissal statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001977837-24-000005","json":"https://secwatch.observer/filing/0001977837-24-000005.json","markdown":"https://secwatch.observer/filing/0001977837-24-000005.md","text":"https://secwatch.observer/filing/0001977837-24-000005.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1977837/000197783724000005/0001977837-24-000005-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1977837/000197783724000005/report8k_alixo.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T04:17:18.290945+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":"3cedd4c37ef497b9bcea8fd91a3aac299981e72b","claim":"MADE IN USA INC. engaged Boladale Lawal & Co as its auditor.","evidence_excerpt":"(b) Newly Engaged Independent Registered Public Accounting Firm On May 7, 2024 , the Registrant approved the appointment of Boladale Lawal & Co as the Registrant 's new independent registered public accounting firm, effective immediately, to","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1977837/000197783724000005/0001977837-24-000005-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Boladale Lawal & Co"}]},{"claim_id":"6fb0f1a5cdbcfccc2dd88297827a88766d169583","claim":"MADE IN USA INC. dismissed B F Borgers CPA PC as its auditor.","evidence_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On May 7, 2024, Alixo-Yolloo Corporation (the “Registrant”) approved the dismissal of B F Borgers CPA PC as the Registrant's independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1977837/000197783724000005/0001977837-24-000005-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"B F Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}