Golkor Inc. 8-K

What Happened

• Golkor Inc. (GKOR) filed an 8-K reporting that on December 5, 2025 it dismissed LAO Professionals as its independent registered public accounting firm and appointed Davidson & Company LLP as its new independent auditor.
• LAO’s audit reports on the Company’s financial statements for the fiscal year ended November 30, 2024 contained no adverse or qualified opinions, but did include an explanatory paragraph about the Company’s ability to continue as a going concern.
• The Company reported no disagreements with LAO on accounting principles, disclosure, or audit scope for the fiscal years ended November 30, 2024 and 2023 and through December 5, 2025. Golkor provided LAO a copy of the Form 8-K and filed LAO’s response letter as Exhibit 16.1.
• The filing also states that, during the two most recent fiscal years and through December 5, 2025, Golkor did not consult Davidson regarding the application of accounting principles or any reportable disagreements or reportable events.

Key Details

• Date of auditor change: December 5, 2025.
• Former auditor: LAO Professionals; New auditor: Davidson & Company LLP.
• LAO’s FY2024 audit included a going-concern explanatory paragraph (fiscal year ended Nov 30, 2024).
• No disagreements reported between Golkor and LAO for FY2023–FY2024 and through Dec 5, 2025; LAO’s letter is filed as Exhibit 16.1.

Why It Matters

• A change in independent auditor is material because auditors review and opine on a company’s financial statements; investors often watch for reasons behind auditor changes and any related qualifications.
• The filing confirms there were no audit disagreements and that LAO’s only notable comment was a going-concern explanatory paragraph for FY2024—this is a factual signal that the company’s auditors noted uncertainty about the company’s ability to continue as a going concern.
• Investors should monitor Golkor’s upcoming filings and future audit reports from Davidson for any changes in audit opinion, continued going-concern language, or other disclosures that could affect financial transparency and risk assessment.