Golkor changes independent auditor to Davidson

Golkor Inc. filed an update describing a change in its independent auditor.

Rhea-AI Filing Summary

Golkor Inc. filed an update describing a change in its independent auditor. On December 5, 2025, the company dismissed LAO Professionals as its independent registered public accounting firm and appointed Davidson & Company LLP as the new auditor.

LAO’s reports on Golkor’s financial statements for the year ended November 30, 2024 contained no adverse or disclaimed opinions and were not qualified, other than an explanatory paragraph about Golkor’s ability to continue as a going concern. The board of directors approved the auditor change, and the company states there were no disagreements with LAO over accounting principles, disclosures, or audit procedures during the past two fiscal years and through December 5, 2025. Golkor also notes it did not consult Davidson on accounting issues or audit opinions before the appointment.

Insights

Accounting & Governance Analyst

Golkor reports a board-approved auditor change with no disclosed disputes.

Golkor Inc. replaced LAO Professionals with Davidson & Company LLP as its independent auditor effective December 5, 2025. The company states LAO’s prior opinions were clean, aside from an explanatory paragraph highlighting substantial doubt about Golkor’s ability to continue as a going concern.

The filing emphasizes that there were no disagreements with LAO on accounting principles, disclosures, or audit procedures during the last two fiscal years and up to the change date. It also notes Golkor did not consult Davidson on specific accounting treatments or potential audit opinions beforehand, which aligns with common disclosure expectations in auditor transitions.

For investors, the key points are continuity in reported accounting positions, the formally disclosed going concern uncertainty, and that governance over the change rests with the board of directors. Subsequent annual and quarterly reports will show how Davidson evaluates Golkor’s financial condition and whether the going concern explanatory paragraph continues.

8-K Event Classification

2 items: 4.01, 9.01

2 items

Item 4.01 Changes in Registrant's Certifying Accountant Governance

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

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, or exhibit attachments filed with this report.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What did Golkor Inc. (GKOR) disclose in this 8-K filing?

Golkor disclosed a change in its independent auditor. The company dismissed LAO Professionals and appointed Davidson & Company LLP. The filing also confirms no disagreements with the former auditor and reiterates previously disclosed going concern uncertainty in LAO’s most recent audit report.

Which accounting firm did Golkor Inc. (GKOR) dismiss as its auditor?

Golkor dismissed LAO Professionals as its independent registered public accounting firm effective December 5, 2025. LAO’s prior audit opinions were unqualified except for an explanatory paragraph about Golkor’s ability to continue as a going concern, which had already been part of its latest report.

Who is the new independent auditor for Golkor Inc. (GKOR)?

Golkor appointed Davidson & Company LLP as its new independent registered public accounting firm on December 5, 2025. The company reports that it did not previously consult Davidson on accounting principles, specific transactions, or potential audit opinions before making this appointment.

Did Golkor Inc. (GKOR) report any disagreements with LAO Professionals?

Golkor states there were no disagreements with LAO Professionals during the two most recent fiscal years and through December 5, 2025. This covers accounting principles, financial statement disclosures, and audit scope or procedures that would have required mention in LAO’s audit reports.

What did LAO Professionals say about Golkor Inc.’s going concern status?

LAO’s audit report for the year ended November 30, 2024 included an explanatory paragraph about Golkor’s ability to continue as a going concern. The opinion itself was otherwise unmodified, meaning LAO did not issue an adverse or disclaimed opinion on Golkor’s financial statements.

What exhibits are included with Golkor Inc.’s (GKOR) auditor change disclosure?

Golkor included a letter from LAO Professionals as Exhibit 16.1, addressed to the Securities and Exchange Commission regarding the disclosed statements. The filing also includes an iXBRL-formatted cover page as Exhibit 101, providing structured data for the report’s key cover information.

AI-generated analysis. How Rhea-AI works. Not financial advice.

Understanding 8-K Material Events →

See more from StockTitan in Google Search and AI answers. Adds StockTitan as a preferred source · opens Google

Add on Google Not now

Accepted by SEC EDGAR 02/27/2026 - 10:47 AM Learn about SEC filing dates

false 0001474558 0001474558 2025-12-05 2025-12-05 iso4217:USD xbrli:shares iso4217:USD xbrli: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

Date of Report (Date of earliest event reported): December 5, 2025

Golkor Inc.

(Exact name of registrant as specified in its charter)

Nevada	000-56352	87-2737873
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification Number)

323 Sunny Isles Blvd, Suite 745, Sunny Isles, Florida 33160

(Address of principal executive offices) (Zip Code)

786 590-5203

(Registrant's telephone number, including area code)

_________________________________________________

(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-4c))

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

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
N/A	N/A	N/A

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

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.

(a) Dismissal of Independent Registered Public Accounting Firm

On December 5, 2025, Golkor Inc. (the “Company”) notified LAO Professionals (“LAO”) of its dismissal, as the Company’s independent registered public accounting firm.

The reports of Lao on the financial statements of the Company for the fiscal year ended November 30, 2024, did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle, other than an explanatory paragraph relating to the Company’s ability to continue as a going concern. The decision to change the independent registered public accounting firm was approved by the Board of Directors of the Company (the “Board”).

During the Company’s two most recent fiscal years ended November 30, 2024 and 2023, and through December 5, 2025, there were no disagreements between the Company and LAO on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of LAO, would have caused LAO to make reference to the subject matter of the disagreements in connection with its audit reports on the Company’s consolidated financial statements.

The Company provided LAO with a copy of this current report on Form 8-K in accordance with Item 304(a) of Regulation S-K prior to its filing with the Securities and Exchange Commission and requested that LAO furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter from LAO addressed to the Securities and Exchange Commission is filed as Exhibit 16.1 to this current report on Form 8-K.

(b) New Independent Registered Public Accounting Firm

On December 5, 2025, the Company appointed Davidson & Company LLP (“Davidson”) as the Company’s independent registered public accounting firm.

During the Company’s two most recent fiscal years ended November 30, 2024 and 2023, and through December 5, 2025, neither the Company nor anyone on behalf of the Company consulted with Davidson 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 as to which the Company received a written report or oral advice that was an important factor in reaching a decision on any accounting, auditing or financial reporting issue; or (b) any matter that was the subject of a disagreement or a reportable event as defined in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K.

Item 9.01 Financial Statements and Exhibits.

Exhibit Number		Description
16.1		Letter from LAO Professionals
101		Cover Page Interactive Data File (formatted in iXBRL, and included in exhibit 101)

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.

	Golkor Inc.
Date: February 27, 2026	By:	/s/ Gregory Klok
		Gregory Klok, Chief Executive Officer

3

Filing Exhibits & Attachments

4 documents

Other Documents

• EX-16.1 LETTER FROM LAO PROFESSIONALS 3.1 KB
• EX-101 XBRL SCHEMA FILE 2.9 KB
• EX-101 XBRL LABEL FILE 33.4 KB
• EX-101 XBRL PRESENTATION FILE 21.8 KB