{"schema_version":"secwatch.filing_event.v1","accession":"0001995920-24-000018","form_type":"8-K","ticker":"ESMR","cik":"0001995920","company_name":"E-Smart Corp.","filed_at":"2024-10-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.534494+00:00","generated_at":"2026-05-30T14:06:54.835280+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"E-Smart Corp. changes auditor: dismisses Olayinka Oyebola & Co., appoints Victor Mokuolu CPA PLLC","bullets":["Dismissed Olayinka Oyebola & Co. as auditor effective October 15, 2024; no disagreements reported.","Appointed Victor Mokuolu CPA PLLC as new independent registered public accounting firm on October 16, 2024.","No prior consultations on accounting principles or disagreements with new auditor before appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001995920-24-000018","json":"https://secwatch.observer/filing/0001995920-24-000018.json","markdown":"https://secwatch.observer/filing/0001995920-24-000018.md","text":"https://secwatch.observer/filing/0001995920-24-000018.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1995920/000199592024000018/0001995920-24-000018-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1995920/000199592024000018/form_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T14:06:54.835280+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":"4a8aa8df84c2755d760274cb867ae8e2b51fd9c1","claim":"E-Smart Corp. dismissed Olayinka Oyebola & Co. as its auditor.","evidence_excerpt":"On October 15, 2024, E-Smart Corp. (the “Registrant”) approved the dismissal of Olayinka Oyebola & Co. as the Registrant's 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/1995920/000199592024000018/0001995920-24-000018-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Olayinka Oyebola & Co."}],"fact_type":"auditor_change"},{"claim_id":"ad06842bcd97883f75bfb918cfda7e16f03abe6a","claim":"E-Smart Corp. engaged Victor Mokuolu CPA PLLC as its auditor.","evidence_excerpt":"On October 16, 2024, E-Smart Corp. (the \"Registrant\") approved the appointment of Victor Mokuolu CPA PLLC, as the Registrant's new independent registered public accounting firm for the year ended August 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1995920/000199592024000018/0001995920-24-000018-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Victor Mokuolu CPA PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}