0001414382false00014143822026-06-122026-06-12iso4217:USDxbrli:sharesiso4217:USDxbrli:shares
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
June 12, 2026
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 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.
The 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.
During 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.
During 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).
The 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.
On 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.
During 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).
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
Exhibit No. | | Description |
16.1 | | Letter |
| | |
104 | | Cover Page Interactive Data File (embedded within the Inline XBRL document). |
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: June 12, 2026 | By: | /s/ Edward A. Barth | |
| | Edward A. Barth Principal Executive Officer | |
