{"url_path":"/sec/cik-0001580095/8-k/2026-07-22/item-4-01","section_key":"item-4-01","section_title":"Item 4.01 Changes in Registrant’s Certifying Accountant.**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-07-22","source_url":"https://www.sec.gov/Archives/edgar/data/1580095/0001171520-26-000187-index.html","accession_number":"0001171520-26-000187","cik":"0001580095","ticker":null,"issuer_name":"Black Rock Petroleum Co","edgar_url":"https://www.sec.gov/Archives/edgar/data/1580095/0001171520-26-000187-index.html","primary_entity_key":"0001580095","primary_entity_name":"Black Rock Petroleum Co"},"word_count":513,"has_tables":true,"body_markdown":"**Item 4.01 Changes in Registrant’s Certifying Accountant.**\n\n \n\nOn March 11, 2024, the Company was informed that\nGries and Associates, LLC (“Gries”) had sold its business to GreenGrowth CPAs (“GreenGrowth”). On March 11, 2024,\nthe Company dismissed Gries as its independent accountant. On March 11, 2024, the Company engaged and executed an agreement with GreenGrowth\nGreenGrowth, as the Company’s new independent accountant to replace Gries. The board of directors of the Company approved the decision\nto change independent accountants.\n\n \n\nThe reports of Gries regarding the Company’s\nfinancial statements for the fiscal years ended April 30, 2022 and 2021, being the two most recent fiscal years for which the Company\nhas filed audited financial statements with the Securities and Exchange Commission (the “SEC”), did not contain any adverse\nopinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except to\nindicate that there was substantial doubt about the Company’s ability to continue as a going concern.\n\n \n\nDuring the fiscal years ended April 30, 2022\nand 2021, and through March 11, 2024, the Company had no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related\ninstructions to Item 304 of Regulation S-K) with Gries on any matter of accounting principles or practices, financial statement disclosure\nor auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Gries would have caused Gries to make reference\nthereto in connection with its report.\n\n \n\nDuring the fiscal years ended April 30, 2022\nand 2021, and through March 11, 2024, the Company did not experience any reportable events (as defined in Item 304(a)(1)(v) of Regulation\nS-K), except that management of the Company discussed with Gries the continued existence of material weaknesses in the Company’s\ninternal control over financial reporting.\n\n \n\nThe Company requested Gries to furnish it with\na letter addressed to the SEC stating whether or not Gries agrees with the above statements and, if it does not agree, the respects in\nwhich it does not agree. A copy of the letter, will be attached as amended to this current report on Form 8-K.\n\n \n\n(i)       either the application of accounting\nprinciples to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s\nfinancial statements, and neither a written report nor oral advice was provided to the Company that Gries concluded was an important factor\nconsidered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or\n\n \n\n(ii)       any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).\n\n \n\n \n\n**SIGNATURES**\n\n \n\nPursuant\nto the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by\nthe undersigned hereunto duly authorized.\n\n \n\n \n\nBlack Rock Petroleum Company\n\n \n\nDate:  July 22 2026\nBy:\n/s/  Zoltan Nagy\n\n \n \nName:  Zoltan Nagy\n\n \n \nTitle:  President, Chief Executive Officer and Treasurer"}