{"filing":{"accession_number":"0001171520-26-000187","cik":"0001580095","ticker":null,"company_name":"Black Rock Petroleum Co","form":"8-K","filing_date":"2026-07-22","report_date":null,"primary_document":"eps12699_brpc.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1580095/000117152026000187/eps12699_brpc.htm"},"events":[{"id":19690,"run_id":17716,"accession_number":"0001171520-26-000187","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"The filing discloses a change in the registrant's independent accountant: Gries and Associates, LLC was dismissed on March 11, 2024, and replaced by GreenGrowth CPAs. The change was triggered by Gries's sale of its business to GreenGrowth. Although the prior auditor's reports contained no adverse opinions or disclaimers, they did note substantial doubt about the company's ability to continue as a going concern, and management discussed material weaknesses in internal controls with Gries. This is a classic auditor change disclosure under Item 4.01.","company_name":"Black Rock Petroleum Co","ticker":null,"filing_date":"2026-07-22","form":"8-K","submitted_at":null,"items":[{"id":18858,"accession_number":"0001171520-26-000187","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses a change in the registrant's independent accountant: Gries and Associates, LLC was dismissed on March 11, 2024, and replaced by GreenGrowth CPAs. The change was triggered by Gries's sale of its business to GreenGrowth. Although the prior auditor's reports contained no adverse opinions or disclaimers, they did note substantial doubt about the company's ability to continue as a going concern, and management discussed material weaknesses in internal controls with Gries. This is a classic auditor change disclosure under Item 4.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-22T21:25:36.316916+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":18858,"accession_number":"0001171520-26-000187","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses a change in the registrant's independent accountant: Gries and Associates, LLC was dismissed on March 11, 2024, and replaced by GreenGrowth CPAs. The change was triggered by Gries's sale of its business to GreenGrowth. Although the prior auditor's reports contained no adverse opinions or disclaimers, they did note substantial doubt about the company's ability to continue as a going concern, and management discussed material weaknesses in internal controls with Gries. This is a classic auditor change disclosure under Item 4.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-22T21:25:36.316916+00:00","company_name":"Black Rock Petroleum Co","ticker":null,"filing_date":"2026-07-22"}]}