8-K/A

UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

D.C. 20549

FORM

8-K/A

AmendmentNo. 1

CURRENT

REPORT

Pursuant

to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): July 13, 2023 (December 5, 2022)

SpartaCommercial Services, Inc.

(Exact name of Registrant as specified in charter)

Registrant’s

telephone number, including area code: 212-239-2666

NotApplicable

(Former name or former address if changes 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):

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

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. ☐

Thisdocument includes “forward-looking” statements within the meaning of Section 27A of the Securities Act of 1933 and Section21E of the Securities Exchange Act of 1934. Other than statements of historical fact, all statements regarding industry prospects, theconsummation of the transactions described in this document and the Company’s expectations regarding the future performance ofits businesses and its financial position are forward-looking statements. These forward-looking statements are subject to numerous risksand uncertainties.

ITEM

4.01 - CHANGES IN REGISTRANTS’ CERTIFYING ACCOUNTANT

On January 3, 2023, Sparta Commercial Services, Inc. (the “Company”) filed a Form 8-K regarding the Dismissal of Certifying Accountant effective December 5, 2022, which action was ratified by the Company’s Board of Directors on December 29, 2022.

On July 7, 2023, the “Company was notified by the Securities and Exchange Commission (the “Commission”) that the Commission had suspended Boyle CPA, LLC (“Boyle”), the Company’s independent registered public accounting firm (the “Former Auditor”), from appearing or practicing before the Commission. Effective December 5, 2022, the Company had dismissed Boyle, which action was ratified by the Company’s Board of Directors on December 29, 2022.

On December 5, 2022, Victor Mokuolu, CPA PLLC (“VMCPA”) was engaged as the Company’s independent auditors, commencing with the financials for the quarter ended October 31, 2022.

VMCPA will re-audit the year ended April 30, 2022.

ITEM

9.01 - FINANCIAL STATEMENTS AND EXHIBITS

(a)Financial Statements of Business Acquired. N/A

(b)Pro forma financial information. N/A

(c)Exhibits.

As described in Item 4.01 of this Report, the following exhibit is filed as part of this Current Report on Form 8-K:

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.