Apple iSports Group Changes Certifying Accountant
Ticker: AAPI · Form: 8-K · Filed: Oct 4, 2024 · CIK: 1134982
Sentiment: neutral
Topics: auditor-change, disclosure
TL;DR
Apple iSports Group (ISPC) switched accountants as of Sept 30. New auditor incoming.
AI Summary
Apple iSports Group, Inc. filed an 8-K on October 4, 2024, reporting a change in its certifying accountant as of September 30, 2024. The company previously operated under the name Prevention Insurance Com, Inc. and is incorporated in Nevada.
Why It Matters
A change in auditors can signal potential issues or a desire for a fresh perspective on financial reporting, which is important for investor confidence.
Risk Assessment
Risk Level: low — This filing is a routine disclosure of a change in independent auditors and does not contain information about significant financial events or operational changes.
Key Players & Entities
- Apple iSports Group, Inc. (company) — Registrant
- Prevention Insurance Com, Inc. (company) — Former Company Name
- September 30, 2024 (date) — Date of earliest event reported
- October 4, 2024 (date) — Filing Date
FAQ
What is the primary purpose of this 8-K filing?
The primary purpose of this 8-K filing is to report a change in the registrant's certifying accountant.
As of what date was the change in certifying accountant effective?
The change in certifying accountant was effective as of September 30, 2024.
What was Apple iSports Group, Inc.'s former company name?
Apple iSports Group, Inc. was formerly known as Prevention Insurance Com, Inc.
In which state is Apple iSports Group, Inc. incorporated?
Apple iSports Group, Inc. is incorporated in Nevada.
What is the business address of Apple iSports Group, Inc.?
The business address of Apple iSports Group, Inc. is 100 Spectrum Center Drive, Suite 900, Irvine, CA 920618.
Filing Stats: 860 words · 3 min read · ~3 pages · Grade level 14.7 · Accepted 2024-10-04 14:46:07
Filing Documents
- aapi_8k.htm (8-K) — 25KB
- aapi_ex161.htm (EX-16.1) — 4KB
- aapi_ex161img5.jpg (GRAPHIC) — 9KB
- aapi_ex161img6.jpg (GRAPHIC) — 7KB
- 0001477932-24-006205.txt ( ) — 169KB
- aapi-20240930.xsd (EX-101.SCH) — 6KB
- aapi-20240930_lab.xml (EX-101.LAB) — 13KB
- aapi-20240930_cal.xml (EX-101.CAL) — 1KB
- aapi-20240930_pre.xml (EX-101.PRE) — 8KB
- aapi-20240930_def.xml (EX-101.DEF) — 2KB
- aapi_8k_htm.xml (XML) — 4KB
01. Changes in Registrant's Certifying Accountant
Item 4.01. Changes in Registrant's Certifying Accountant. Resignation of Independent Registered Public Accounting Firm On September 30, 2024, in conjunction with its exit from providing audit services to publicly traded companies, Morison Cogen LLP ("Morison Cogen") resigned from its role as independent registered public accounting firm for Apple iSports Group, Inc. (the "Company"). Morison Cogen's reports on the Company's consolidated financial statements as of and for the fiscal years ended December 31, 2023 and December 31, 2022 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that Morison Cogen's Independent Auditor's Report dated April 22, 2024 expressed substantial doubt about the Company's ability to continue as a going concern due to the Company's losses from development activities. During the fiscal years ended December 31, 2023 and December 31, 2022 and the subsequent interim period through September 30, 2024, (i) there were no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K, between the Company and Morison Cogen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which that, if not resolved to Morison Cogen's satisfaction, would have caused Morison Cogen to make reference to the subject matter of any such disagreement in connection with its reports for such years and interim period, and (ii) there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K. The Company provided Morison Cogen with a copy of the above disclosures and requested that Morison Cogen furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A copy of Morison Cogen's letter dated October 1, 2024 is filed as Exhibit 16.1 to this Current Report on Form 8-K. Newly Engaged Indepen
01. Financial Statements and Exhibits
Item 9.01. Financial Statements and Exhibits. (d) Exhibits – The following exhibits are filed as part of this report: Exhibit No. Description of Exhibit 16.1 Letter from Morison Cogen LLP addressed to the Securities and Exchange Commission dated October 4, 2024 104 Cover Page Interactive Data File (embedded within the Inline XBRL document) 2 SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Apple iSports Group, Inc. (Registrant) Date: October 4, 2024 By: /s/ Joe Martinez Joe Martinez Chief Executive Officer 3