Concrete Leveling Systems (OTC: CLEV) replaces Astra as auditor

Rhea-AI Filing Summary

Concrete Leveling Systems, Inc. reported that its Board, acting as the Audit Committee, dismissed Astra Audit & Advisory LLC as independent registered public accounting firm effective September 22, 2025.

The company simultaneously engaged Stephano Slack LLC as its new auditor for the fiscal year ending July 31, 2025. Astra’s prior reports for fiscal years ended July 31, 2024 and 2023 contained no adverse opinions, disclaimers, or qualifications, and the company states there were no disagreements or reportable events with Astra during those periods or the subsequent interim period. The company has requested Astra’s consent letter to the SEC and plans to file it by amendment when received.

8-K Event Classification

Item 4.01 — Changes in Registrant's Certifying Accountant

1 item

Item 4.01 Changes in Registrant's Certifying Accountant Governance

The company changed its independent auditing firm, which may involve disagreements on accounting matters.

Understanding 8-K Material Events →

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d)

of the Securities Exchange Act of 1934

September 22, 2025

Date of Report (Date of earliest event reported):

Concrete Leveling Systems, Inc.

(Exact name of registrant as specified in its charter)

Nevada		000-53048		26-0851977
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

5046 E. Boulevard, NW, Canton, OH, 44718

(Address of Principal Executive Offices) (Zip Code)

(330) 966-8120

Registrant’s telephone number, including area code

NA

(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
Common Stock		CLEV		OTC

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

Emerging Growth Company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 4.01. Changes in Registrant’s Certifying Accountant.

On September 22, 2025 Concrete Leveling Systems, Inc. (the “Company”), through action of the Board of Directors of the Company (the “Audit Committee”), dismissed Astra Audit & Advisory LLC (“Astra”) as the Company’s independent registered public accounting firm, effective as of September 22, 2025.

The reports of Astra on the Company’s consolidated financial statements for the fiscal years ended July 31, 2024 and 2023 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the fiscal years ended July 31, 2024 and 2023 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 Astra on any matter of accounting principles or practices.

During the fiscal years ended July 31, 2024 and 2023 and the subsequent interim period through the date of dismissal, there have been no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Company provided Astra with a copy of this Current Report on Form 8-K prior to filing with the Securities and Exchange Commission (“SEC”) and requested that Astra furnish a letter addressed to the SEC stating whether or not it agrees with the statements made by the Company. As of the date of this filing, Astra has not provided such a letter. The Company will file an amendment to this Form 8-K to include Astra’s letter upon receipt.

On September 22, 2025, the Company, through action of the Audit Committee, engaged Stephano Slack LLC (“Stephano”) 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 September 22, 2025.

During the fiscal years ended July 31, 2024 and 2023 and the subsequent interim period prior to engagement, the Company did not consult with Astra 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 Astra 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).

2

SIGNATURES

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.

Dated: September 25, 2025	By:	/s/ Edward A. Barth
		Edward A. Barth Principal Executive Officer

3

FAQ

What did Concrete Leveling Systems (CLEV) announce in this 8-K?

Concrete Leveling Systems announced a change in independent auditors, dismissing Astra Audit & Advisory LLC and engaging Stephano Slack LLC. The change is effective September 22, 2025, and covers the audit of financial statements for the fiscal year ending July 31, 2025.

Were there any disagreements between Concrete Leveling Systems and Astra Audit & Advisory?

The company reports no disagreements with Astra Audit & Advisory on accounting principles, practices, or auditing matters. It also states there were no reportable events during fiscal years ended July 31, 2024 and 2023, or in the subsequent interim period through Astra’s dismissal date.

How were Astra’s audit opinions on CLEV’s prior financial statements characterized?

Astra’s reports on Concrete Leveling Systems’ consolidated financial statements for fiscal years ended July 31, 2024 and 2023 contained no adverse opinions, no disclaimers of opinion, and were not qualified or modified regarding uncertainty, audit scope, or accounting principles.

Who is the new independent auditor for Concrete Leveling Systems (CLEV)?

Concrete Leveling Systems engaged Stephano Slack LLC as its independent registered public accounting firm. Stephano Slack is appointed to audit the company’s consolidated financial statements for the fiscal year ending July 31, 2025, with the appointment effective September 22, 2025.

Did Concrete Leveling Systems consult Stephano Slack before hiring them as auditor?

The company states it did not consult Stephano Slack during fiscal years ended July 31, 2024 and 2023, or the subsequent interim period, about accounting principles, potential audit opinions, or any matters involving disagreements or reportable events before Stephano’s engagement.

Will Astra provide a letter regarding its dismissal as CLEV’s auditor?

Concrete Leveling Systems reports it gave Astra a copy of the disclosure and requested a letter to the SEC indicating agreement or disagreement with the statements. As of the filing date, Astra had not provided the letter, and the company plans to file an amendment upon receipt.