{"filing":{"accession_number":"0001477932-26-003836","cik":"0001414382","ticker":"CLEV","company_name":"Concrete Leveling Systems Inc","form":"8-K","filing_date":"2026-06-12","report_date":null,"primary_document":"clev_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1414382/000147793226003836/clev_8k.htm"},"events":[{"id":5224,"run_id":4577,"accession_number":"0001477932-26-003836","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 Company's independent registered public accounting firm: Stephano Slack LLC was dismissed effective June 12, 2026, and replaced by Sadler, Gibb \u0026 Associates, LLC on the same date. While the prior auditor's report contained an explanatory paragraph expressing substantial doubt about the Company's ability to continue as a going concern, the primary event disclosed under Item 4.01 is the auditor change itself. This is material as it affects investor confidence in financial reporting and audit quality.","company_name":"Concrete Leveling Systems Inc","ticker":"CLEV","filing_date":"2026-06-12","form":"8-K","submitted_at":null,"items":[{"id":6531,"accession_number":"0001477932-26-003836","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 Company's independent registered public accounting firm: Stephano Slack LLC was dismissed effective June 12, 2026, and replaced by Sadler, Gibb \u0026 Associates, LLC on the same date. While the prior auditor's report contained an explanatory paragraph expressing substantial doubt about the Company's ability to continue as a going concern, the primary event disclosed under Item 4.01 is the auditor change itself. This is material as it affects investor confidence in financial reporting and audit quality.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-12T17:35:06.862586+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":6531,"accession_number":"0001477932-26-003836","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 Company's independent registered public accounting firm: Stephano Slack LLC was dismissed effective June 12, 2026, and replaced by Sadler, Gibb \u0026 Associates, LLC on the same date. While the prior auditor's report contained an explanatory paragraph expressing substantial doubt about the Company's ability to continue as a going concern, the primary event disclosed under Item 4.01 is the auditor change itself. This is material as it affects investor confidence in financial reporting and audit quality.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-12T17:35:06.862586+00:00","company_name":"Concrete Leveling Systems Inc","ticker":"CLEV","filing_date":"2026-06-12"}]}