The combination of a late 10-Q filing (NT 10-Q) followed by an auditor change within 34 days is a classic distress signal. Watch for the successor auditor's opinion on the FY2026 10-K and any restatements or material weakness disclosures. The company's ability to file the overdue 10-Q and complete the FY2026 audit on time is critical.
Price Chart
Executive Summary
DarkPulse dismissed its auditor Boladale Lawal & Co. (BLC) and engaged M&K CPAS, PLLC as its new independent registered public accounting firm, effective September 11, 2026. The prior audit reports for FY2024 and FY2025 contained a going-concern explanatory paragraph. This auditor change comes 34 days after a late NT 10-Q filing citing an inability to complete the review process with the auditor, strongly suggesting an audit dispute caused the delay.
Key Facts
- DarkPulse dismissed Boladale Lawal & Co. (BLC) as auditor effective September 11, 2026.
- Engaged M&K CPAS, PLLC as successor independent registered public accounting firm.
- BLC's audit reports for FY2024 and FY2025 each contained an explanatory paragraph expressing substantial doubt about DarkPulse's ability to continue as a going concern.
- No disagreements or reportable events were reported between DarkPulse and BLC during the relevant periods.
- The NT 10-Q filed August 14, 2026 stated the company could not complete the review process with the auditor.
- The auditor change was ratified by the board on September 14, 2026.
Financial Impact
No specific financial figures disclosed; the going-concern qualification in prior audits and the late filing preceding this change indicate material financial distress.
Risk Factors
- Potential for restatement or material weakness discovery under the new auditor.
- Continued late or non-filing of periodic reports could trigger delisting or SEC enforcement.
- The going-concern qualification from the prior auditor remains unresolved and may be reiterated by M&K.
Investment Themes
Documents Analyzed
This report is based on 4 SEC documents filed with EDGAR.
| Document | Accession Number |
|---|---|
| 8-K Filing (Primary) | 0001683168-26-007212 |
| Document: 0001683168-26-007212-index-headers.html | 0001683168-26-007212 |
| Document: 0001683168-26-007212-index.html | 0001683168-26-007212 |
| Document: 0001683168-26-007212.txt | 0001683168-26-007212 |
Filters
| Type | Now | ||||
|---|---|---|---|---|---|
Oct 16, 2026 11d ago | 8-K | $0.005600 | awaiting T+60 | — | $0.003800 (−32.14%) |
Oct 9, 2026 17d ago | 8-K | $0.003300 | awaiting T+60 | — | $0.003800 (−15.15%) |
Oct 1, 2026 26d ago | 8-K | $0.006600 | awaiting T+60 | — | $0.003800 (−42.42%) |
Sep 17, 2026 5w ago | 8-K | $0.005700 | awaiting T+60 | — | $0.003800 (+33.33%) |
Sep 10, 2026 6w ago | 8-K | $0.006000 | awaiting T+60 | — | $0.003800 (−36.67%) |
Aug 20, 2026 9w ago | 8-K | $0.007000 | awaiting T+60 | — | $0.003800 (−45.71%) |
Jul 6, 2026 16w ago | 8-K | $0.006500 $0.005300 | ▼ −18.46% | ▼ −20.62% | $0.003800 (−41.54%) |
Jun 25, 2026 17w ago | EFFECT | $0.007000 $0.005700 | ▲ +18.00% | ▲ +21.85% | $0.003800 (+45.71%) |
Jun 15, 2026 19w ago | S-1 | $0.007300 $0.006000 | ▲ +17.81% | ▲ +19.07% | $0.003800 (+47.95%) |
May 7, 2026 24w ago | 8-K | $0.0170 $0.005400 | ▼ −68.24% | ▼ −72.07% | $0.003800 (−77.65%) |
US Market Status
Subscribe to SecBot
Get Real-Time SEC Filing Intelligence
Comprehensive SEC filing analysis delivered the moment filings hit EDGAR. Sentiment scoring, impact analysis, and actionable insights for every material event.
Create a free account Live analysis, Telegram alerts, watchlists and the MCP server for subscribers