secwatch.observer — SEC 8-K summary
======================================

Issuer:     E-Smart Corp. (ESMR)
CIK:        0001995920
Form:       8-K
Filed at:   2024-10-16T23:59:59+00:00
Accession:  0001995920-24-000018
Event type: other_material
Sentiment:  neutral
Materiality: 0.20
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

E-Smart Corp. changes auditor: dismisses Olayinka Oyebola & Co., appoints Victor Mokuolu CPA PLLC
--------------------------------------------------------------------------------

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1995920/000199592024000018/0001995920-24-000018-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1995920/000199592024000018/form_8k.htm
  HTML page:      https://secwatch.observer/filing/0001995920-24-000018

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer