NaturalShrimp moves audit to Simon & Edward LLP

NaturalShrimp Incorporated reported a change in its certifying accountant due to a business combination among audit firms.

Accepted by SEC EDGAR 07/07/2026 - 10:06 AM EDT

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Filing Sentiment

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Form Type

8-K

Rhea-AI Filing Summary

NaturalShrimp Incorporated reported a change in its certifying accountant due to a business combination among audit firms. On June 15, 2026, Simon & Edward LLP acquired the attest business of BCRG Group, the company’s principal auditor, and NaturalShrimp will receive audit services from the combined firm.

The company states that BCRG did not resign, decline to stand for re-election, or get discharged. BCRG’s audit reports for the last two fiscal years contained no adverse or disclaimer opinions and were not qualified or modified, and the company reports no disagreements or reportable events with BCRG during that period.

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.

Key Figures

Attest business acquisition date: June 15, 2026 BCRG confirmation letter exhibit: Exhibit 16.1 Recent audited periods: Last two fiscal years +1 more

4 metrics

Attest business acquisition date June 15, 2026 Simon & Edward LLP acquired BCRG’s attest business

BCRG confirmation letter exhibit Exhibit 16.1 Letter from BCRG dated June 23, 2026

Recent audited periods Last two fiscal years BCRG reports were unmodified with no adverse opinions

Look-back period for reportable events Two most recent years and interim period No reportable events under S-K 304(a)(1)(v)

Key Terms

Emerging growth company, Changes in Registrant’s Certifying Accountant, attest business, reportable events, +1 more

5 terms

Emerging growth company regulatory

"Emerging growth company 01 Changes in Registrant’s Certifying Accountant"

An emerging growth company is a recently public or smaller public firm that qualifies for temporary, lighter regulatory and disclosure rules to reduce the cost and effort of being public. For investors, it means the company may provide less historical financial detail and face fewer reporting requirements than larger firms, so it can grow more quickly but also carries higher uncertainty—like buying a promising early-stage product with fewer user reviews.

Changes in Registrant’s Certifying Accountant regulatory

"01 Changes in Registrant’s Certifying Accountant On June 15, 2026"

attest business financial

"Simon & Edward LLP (“S&E”) had acquired the attest business of (our principal auditor) BCRG Group"

reportable events regulatory

"no disagreements with BCRG during that period or ii) reportable events described under S-K 304(a)(1)(v)"

Reportable events are significant incidents or changes a company is legally required to disclose to regulators and the public, such as major safety problems, legal actions, financial irregularities, or management changes. They matter to investors because these events can alter a company’s risk profile or future performance, much like a dashboard warning light signals a problem that could affect a car’s safety or reliability. Timely disclosure helps investors make informed decisions and maintain market fairness.

Regulation S-K 304(a)(1)(v) regulatory

"reportable events described under S-K 304(a)(1)(v) during the two most recent years"

FAQ

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

What auditor change did NaturalShrimp (SHMP) disclose in this 8-K?

NaturalShrimp disclosed that Simon & Edward LLP acquired the attest business of its prior auditor, BCRG Group. The company will now receive audit services from the combined firm, effectively transitioning its certifying accountant without a resignation or dismissal of BCRG.

Did BCRG resign or get dismissed as NaturalShrimp (SHMP) auditor?

BCRG did not resign, decline to stand for re-election, or get discharged as NaturalShrimp’s auditor. Instead, its attest business was acquired by Simon & Edward LLP, and the company will continue with the combined firm for future audit services.

Were there any disagreements between NaturalShrimp (SHMP) and BCRG?

NaturalShrimp reports no disagreements with BCRG during the last two fiscal years and interim period. It also notes no reportable events described under Regulation S-K Item 304(a)(1)(v), indicating a stable relationship with the prior audit firm before the business combination.

How were BCRG’s recent audit opinions on NaturalShrimp (SHMP) described?

BCRG’s audit reports on NaturalShrimp’s consolidated financial statements for the last two fiscal years contained no adverse or disclaimer opinions. They were also not qualified or modified, suggesting the auditor previously issued standard, unmodified opinions on those financial statements.

What exhibit accompanied NaturalShrimp’s (SHMP) auditor change disclosure?

The filing includes Exhibit 16.1, a letter from BCRG dated June 23, 2026. Such a letter typically confirms the auditor’s perspective on the disclosures regarding the change in the certifying accountant, providing additional regulatory and investor transparency.

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

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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

Date of Report (Date of earliest event reported): June 23, 2026

NATURALSHRIMP INCORPORATED

(Exact name of Company as specified in its charter)

Nevada

000-54030

74-3262176

(State or other jurisdiction

of Incorporation)

(Commission

File Number)

(IRS Employer

Identification Number)

1200 N Federal Highway, Suite 200

Boca Raton, FL 33432

(Address of principal executive offices)

(561) 716-0684

(Registrant’s Telephone Number)

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 (See General Instruction A.2. below):

	☐	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))

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

On June 15, 2026, Natural Shrimp Incorporated was notified that Simon & Edward LLP (“S&E”) had acquired the attest business of (our principal auditor) BCRG Group (“BCRG”). As BCRG was acquired and, pursuant to board approval, the Company will continue to receive audit services from the combined firm (i.e. S&E) BCRG neither i) resigned ii) declined to stand reelection or iii) was discharged.

BCRG’s audit report on the Company’s consolidated financial statements for the last two fiscal years did not contain a disclaimer or adverse opinion nor was it qualified or modified. Further, there were i) no disagreements with BCRG during that period or ii) reportable events described under S-K 304(a)(1)(v) during the two most recent years and any interim period preceding the date of the acquisition.

EXHIBITS

Exhibit No.		Exhibit Title or Description
16.1		Letter from BCRG date June 23, 2026

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Company has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	NATURALSHRIMP INCORPORATED

Dated: July 7, 2026	/s/ David Antelo
	David Antelo
	Chief Executive Officer and Chief Financial Officer

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

4 documents