{"url_path":"/sec/cik-0001681769/10-k/2026/item-9","section_key":"item-9","section_title":"Item 9 Changes in and Disagreements","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1681769/0001520138-26-000152-index.html","accession_number":"0001520138-26-000152","cik":"0001681769","ticker":null,"issuer_name":"BRILLIANT N.E.V. CORP.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1681769/0001520138-26-000152-index.html","primary_entity_key":"0001681769","primary_entity_name":"BRILLIANT N.E.V. CORP."},"word_count":265,"has_tables":true,"body_markdown":"Item 9. Changes in and Disagreements\nwith Accountants on Accounting and Financial Disclosure.\n\n \n\nOn September 20, 2024, RH CPA ceased serving as the Company’s\nindependent registered public accounting firm. RH CPA’s audit reports on the Company’s financial statements for the fiscal\nyears ended July 31, 2023 and 2022 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to\nuncertainty, audit scope, or accounting principles, except for explanatory language regarding the Company’s ability to continue\nas a going concern.\n\n \n\nDuring the fiscal years ended July 31, 2023 and 2022, and through September\n20, 2024, there were no disagreements, as defined in Item 304(a)(1)(iv) of Regulation S-K, between the Company and RH CPA on any matter\nof accounting principles or practices, financial statement disclosure, or auditing scope or procedure. During the same periods, there\nwere no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.\n\n \n\nOn March 24, 2026, the Company engaged Boladale Lawal & Co (Chartered\nAccountants) as its independent registered public accounting firm. During the fiscal years ended July 31, 2023 and 2022, and through March\n24, 2026, neither the Company nor anyone on its behalf consulted Boladale Lawal & Co (Chartered Accountants) regarding (i) the application\nof accounting principles to a specific transaction or the type of audit opinion that might be rendered, or (ii) any matter that was the\nsubject of a disagreement or reportable event.\n\n \n\nThe change in independent registered public accounting firm was previously\nreported in the Company’s Current Report on Form 8-K filed on March 24, 2026.\n\n \n\n8\n\n[Table of Contents](#toc)"}