{"url_path":"/sec/clev/8-k/2026-06-12/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":"2026-06-12","source_url":"https://www.sec.gov/Archives/edgar/data/1414382/0001477932-26-003836-index.html","accession_number":"0001477932-26-003836","cik":"0001414382","ticker":"CLEV","issuer_name":"Concrete Leveling Systems Inc","edgar_url":"https://www.sec.gov/Archives/edgar/data/1414382/0001477932-26-003836-index.html","primary_entity_key":"0001414382","primary_entity_name":"Concrete Leveling Systems Inc"},"word_count":479,"has_tables":true,"body_markdown":"**Item 4.01. Changes in Registrant’s Certifying Accountant.**\n\n \n\nOn June 12, 2026 Concrete Leveling Systems, Inc. (the “Company”), through action of the Board of Directors of the Company, mutually agreed to part ways with Stephano Slack LLC (Stephano) as the Company’s independent registered public accounting firm, effective as of June 12, 2026.\n\n \n\nThe reports of Stephano on the Company’s consolidated financial statements for the fiscal years ended July 31, 2025 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to accounting principles or audit scope. Stephano’s report on the Company’s consolidated financial statements for the fiscal year ended July 31, 2025 contained an explanatory paragraph expressing substantial doubt about the Company’s ability to continue as a going concern.\n\n \n\nDuring the fiscal years ended July 31, 2025 and the subsequent interim period through the date of dismissal, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Stephano on any matter of accounting principles or practices.\n\n \n\nDuring the fiscal years ended July 31, 2025 and the subsequent interim period through the date of dismissal, there was a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K). Specifically, Stephano’s report on the Company’s consolidated financial statements for the fiscal year ended July 31, 2025 contained an explanatory paragraph expressing substantial doubt about the Company’s ability to continue as a going concern. Except for the foregoing, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).\n\n \n\nThe Company provided Stephano with a copy of this Current Report on Form 8-K addressed to the SEC stating whether or not it agrees with the statements made by the Company. Stephano has provided company with a letter and said letter attached.\n\n \n\nOn June 12, 2026, the Company, through action of the Board of Directors, engaged Sadler, Gibb & Associates, LLC (“Sadler Gibb”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending July 31, 2025. This appointment is effective as of June 12, 2026.\n\n \n\nDuring the fiscal years ended July 31, 2025 and the subsequent interim period prior to engagement, the Company did not consult with Sadler Gibb regarding: (a) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report was provided to the Company nor oral advice was provided that Sadler Gibb concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (b) 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) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K)."}