{"url_path":"/sec/upyy/10-k/2026/item-9","section_key":"item-9","section_title":"Item 9 CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-02","source_url":"https://www.sec.gov/Archives/edgar/data/1677897/0001575872-26-000390-index.html","accession_number":"0001575872-26-000390","cik":"0001677897","ticker":"UPYY","issuer_name":"UPAY","edgar_url":"https://www.sec.gov/Archives/edgar/data/1677897/0001575872-26-000390-index.html","primary_entity_key":"0001677897","primary_entity_name":"UPAY"},"word_count":14,"has_tables":true,"body_markdown":"ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE\n\nNone."}