UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
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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 September 22, 2025 Concrete Leveling Systems, Inc. (the “Company”), through action of the Board of Directors of the Company (the “Audit Committee”), dismissed Astra Audit & Advisory LLC (“Astra”) as the Company’s independent registered public accounting firm, effective as of September 22, 2025.
The reports of Astra on the Company’s consolidated financial statements for the fiscal years ended July 31, 2024 and 2023 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.
During the fiscal years ended July 31, 2024 and 2023 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 Astra on any matter of accounting principles or practices.
During the fiscal years ended July 31, 2024 and 2023 and the subsequent interim period through the date of dismissal, there have been no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company provided Astra with a copy of this Current Report on Form 8-K prior to filing with the Securities and Exchange Commission (“SEC”) and requested that Astra furnish a letter addressed to the SEC stating whether or not it agrees with the statements made by the Company. As of the date of this filing, Astra has not provided such a letter. The Company will file an amendment to this Form 8-K to include Astra’s letter upon receipt.
On September 22, 2025, the Company, through action of the Audit Committee, engaged Stephano Slack LLC (“Stephano”) 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 September 22, 2025.
During the fiscal years ended July 31, 2024 and 2023 and the subsequent interim period prior to engagement, the Company did not consult with Astra 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 Astra 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).
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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: September 25, 2025 | By: | /s/ Edward A. Barth | |
| Edward A. Barth Principal Executive Officer |
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Cover |
Sep. 22, 2025 |
|---|---|
| Cover [Abstract] | |
| Entity Registrant Name | Concrete Leveling Systems, Inc. |
| Entity Central Index Key | 0001414382 |
| Document Type | 8-K |
| Amendment Flag | false |
| Entity Emerging Growth Company | false |
| Document Period End Date | Sep. 22, 2025 |
| Entity File Number | 000-53048 |
| Entity Incorporation State Country Code | NV |
| Entity Tax Identification Number | 26-0851977 |
| Entity Address Address Line 1 | 5046 E. Boulevard |
| Entity Address Address Line 2 | NW |
| Entity Address City Or Town | Canton |
| Entity Address State Or Province | OH |
| Entity Address Postal Zip Code | 44718 |
| City Area Code | 330 |
| Written Communications | false |
| Soliciting Material | false |
| Pre Commencement Tender Offer | false |
| Pre Commencement Issuer Tender Offer | false |
| Local Phone Number | 966-8120 |
| Security 12b Title | Common Stock |
| Trading Symbol | CLEV |