SafeSpace Global changes independent auditor

SafeSpace Global Corporation disclosed that its independent registered public accounting firm, Rodefer Moss & Company, resigned on May 15, 2026.

Filing Impact

(Moderate)

Filing Sentiment

(Neutral)

Form Type

8-K

Rhea-AI Filing Summary

SafeSpace Global Corporation disclosed that its independent registered public accounting firm, Rodefer Moss & Company, resigned on May 15, 2026. Rodefer Moss’s audit reports on the fiscal years ended July 31, 2024 and July 31, 2025 were unqualified and not modified as to uncertainty, scope, or principles.

The company had previously concluded its internal control over financial reporting was not effective as of July 31, 2024 and January 31, 2026. On the same date, the board engaged CBIZ CPAs P.C. as the new independent auditor for the fiscal year ending July 31, 2026 and related interim periods, and states it has not previously consulted CBIZ on accounting or reporting issues.

Positive

None.

Negative

Auditor resignation with existing control weaknesses: Rodefer Moss & Company resigned as independent auditor while the company has disclosed ineffective internal control over financial reporting as of July 31, 2024 and January 31, 2026, which can increase perceived financial reporting and governance risk.

Insights

Auditor resignation amid existing control weaknesses heightens perceived reporting risk.

The company reports that Rodefer Moss & Company resigned as independent auditor, even though its opinions on the July 31, 2024 and July 31, 2025 financial statements were clean and unmodified. Auditor turnover itself is neutral, but context matters.

Management had already concluded that internal control over financial reporting was not effective as of July 31, 2024 and January 31, 2026. Weak controls combined with an auditor change can increase perceived financial reporting risk until the new firm, CBIZ CPAs P.C., completes its first audit for the year ending July 31, 2026.

The disclosure that the company did not previously consult CBIZ on accounting or audit opinions reduces concern about opinion shopping but does not address the underlying control issues. Subsequent audited results for the July 31, 2026 year will be important for assessing whether control deficiencies are remediated.

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.

Key Figures

Auditor resignation date: May 15, 2026 Fiscal years audited with clean opinions: 2024 and 2025 First audit year for new auditor: Fiscal year ending July 31, 2026 +1 more

4 metrics

Auditor resignation date May 15, 2026 Rodefer Moss & Company resignation as independent auditor

Fiscal years audited with clean opinions 2024 and 2025 Fiscal years ended July 31, 2024 and July 31, 2025

First audit year for new auditor Fiscal year ending July 31, 2026 Engagement of CBIZ CPAs P.C. as new auditor

Control ineffectiveness dates July 31, 2024; January 31, 2026 Internal control over financial reporting not effective

Key Terms

independent registered public accounting firm, internal control over financial reporting, emerging growth company, reportable event, +1 more

5 terms

independent registered public accounting firm financial

"it is resigning as the Company’s independent registered public accounting firm"

An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.

internal control over financial reporting financial

"management concluded that the Company had not maintained effective internal control over financial reporting"

Internal control over financial reporting is a company’s system of procedures and checks designed to make sure its financial statements are accurate and complete, like a set of guardrails and verification steps that catch mistakes or fraud before numbers are published. Investors care because strong controls make reported results more trustworthy, lower the risk of surprise restatements or regulatory problems, and give greater confidence when valuing the company or comparing it to peers.

emerging growth company regulatory

"Emerging growth company"

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.

reportable event regulatory

"any reportable event, as defined in Item 304(a)(1)(v) of Regulation S-K"

disagreement regulatory

"any matter that was the subject of a disagreement, as defined in Item 304(a)(1)(iv)"

FAQ

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

What did SafeSpace Global (SSGC) announce about its auditor?

SafeSpace Global reported that Rodefer Moss & Company resigned as its independent registered public accounting firm on May 15, 2026. The company simultaneously disclosed that its board engaged CBIZ CPAs P.C. as the new auditor for the fiscal year ending July 31, 2026.

Were SafeSpace Global’s recent audit opinions qualified or adverse?

No, Rodefer Moss’s reports on SafeSpace Global’s consolidated financial statements for the fiscal years ended July 31, 2024 and July 31, 2025 were unqualified. They did not contain adverse opinions, disclaimers of opinion, or modifications related to uncertainty, audit scope, or accounting principles.

What internal control issues did SafeSpace Global (SSGC) disclose?

Management concluded the company did not maintain effective internal control over financial reporting as of July 31, 2024 and January 31, 2026. These conclusions were disclosed in its Form 10-K and Form 10-Q filings and indicate significant weaknesses in financial reporting processes and oversight.

Who is SafeSpace Global’s new independent auditor and what is their role?

The board engaged CBIZ CPAs P.C. as SafeSpace Global’s new independent registered public accounting firm on May 15, 2026. CBIZ will audit the company’s financial statements for the fiscal year ending July 31, 2026 and review related interim periods, providing future audit opinions.

Did SafeSpace Global consult CBIZ CPAs P.C. before appointing them auditor?

The company states that during its two most recent fiscal years and the subsequent interim period, it did not consult CBIZ on accounting principles, audit opinions, disagreements, or reportable events. No written reports or oral advice from CBIZ influenced prior accounting or reporting decisions.

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

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Accepted by SEC EDGAR 05/18/2026 - 04:47 PM

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 and Exchange Act of 1934

Date of Report (Date of earliest event reported): May 15, 2026

SafeSpace Global Corporation

(Exact name of registrant as specified in its charter)

Nevada

001-36564

85-1173741

(State or other jurisdiction

of incorporation)

(Commission

File Number)

(IRS Employer

Identification No.)

311 S. Weisgarber Road, Knoxville TN		37919
(Address of principal executive offices)		(Zip Code)

(865) 719-8160

(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 (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))

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		SSGC		OTC Bulletin Board

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.

Resignation of Independent Registered Public Accounting Firm

On May 15, 2026, Rodefer Moss & Company, PLCC (“Rodefer Moss”) informed SafeSpace Global Corporation (the “Company”) that it is resigning as the Company’s independent registered public accounting firm.

The Auditor’s reports on the Company’s consolidated financial statements for the fiscal years ended July 31, 2024 and 2025, did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

As previously disclosed in the Company’s Annual Report on Form 10-K for the fiscal years ended July 31, 2024, and the Company’s Quarterly Report on Form 10-Q for the quarterly period ended January 31, 2026, management concluded that the Company had not maintained effective internal control over financial reporting as of July 31, 2024 and January 31, 2026.

During the fiscal years ended July31, 2024 and 2025, and the subsequent interim period from August 1, 2025 through May 15, 2026, there were:

●

No disagreements with Rodefer Moss on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Rodefer Moss’s satisfaction, would have caused Rodefer Moss to make reference to the matter in their reports; and

●

No reportable events of the type listed in paragraphs (A) through (D) of Item 304(a)(1)(v) of Regulation S-K, other than, as previously disclosed in Item 9A of the Company’s Annual Report on Form 10-K for the years ended July 31, 2024, and in Item 4 of the Company’s Quarterly Report on Form 10-Q for the quarterly period ended January 31, 2026 a material weakness in internal control over financial reporting In accordance with Item 304(a)(3) of Regulation S-K, the Company provided Rodefer Moss with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (“SEC”) and requested that they furnish a letter addressed to the SEC stating whether they agree with the statements made herein. A copy of that letter is filed as Exhibit 10.1 to this Current Report on Form 8-K.

Engagement of New Independent Registered Public Accounting Firm

On May 15, 2026, the Board , engaged CBIZ CPAs P.C. (the “New Auditor”) as its new independent registered public accounting firm for the fiscal year ending July 31, 2026 and related interim periods.

During the Company’s two most recent fiscal years and the subsequent interim period through the date of this report, neither the Company nor anyone on its behalf consulted with the New Auditor regarding: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and no written report or oral advice was provided by the New Auditor that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K; or (iii) any 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 from Rodefer Moss & Company, PLCC addressed to the Securities and Exchange Commission

104		Cover Page Interactive Data File (embedded in 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.

Date: May 18, 2026

SafeSpace Global Corporation

By:	/s/ Scott M. Boruff
Name:	Scott M. Boruff
Title:	Chief Executive Officer and Chairman of the Board

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

5 documents

SafeSpace Global changes independent auditor