{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-08-31T17:48:43.809497+00:00","company":{"ticker":"UMEW","cik":1114936,"company_name":"UMeWorld Inc."},"pagination":{"limit":100,"returned":6,"next_cursor":null},"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer","counterparties":{"ma_counterparty":[{"display_name":"former shareholders of UMeWorld BVI","detail":"change_of_control","count":1,"first_seen":"2025-10-09T23:59:59+00:00","last_seen":"2025-10-09T23:59:59+00:00","evidence_fact_ids":[26759]}]},"facts":[{"fact_type":"auditor_change","fact_key":"ce94bb1655c288faabd78b8356f264b1acc01de4","cik":1114936,"ticker":"UMEW","company_name":"UMeWorld Inc.","filed_at":"2026-02-06T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"WSJ & Partners (No. AF 002020)","disagreement_text":null,"effective_date":"2026-02-05","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"UMeWorld Inc. engaged WSJ & Partners (No. AF 002020) as its auditor.","evidence_excerpt":"(the “Company”) engaged WSJ & Partners (No. AF 002020) (“WSJ”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending September 30, 2026. The engagement was approved by the Company’s Board of Directors. As previously disclosed in the Company’s Current Report on Form 8-K filed on January 5, 2026, J&S Associate PLT resigned as the Company’s independent registered public accounting firm effective December 31, 2025, and furnished a letter to the Securities and Exchange Commission regarding such resignation.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001477932-26-000668","anchor_url":"https://secwatch.observer/filing/0001477932-26-000668#claim-ce94bb1655c288faabd78b8356f264b1acc01de4","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1114936/000147793226000668/0001477932-26-000668-index.htm"},{"fact_type":"auditor_change","fact_key":"f5c0e42d6d6217d30b73421fc9e6fa47799bdc9e","cik":1114936,"ticker":"UMEW","company_name":"UMeWorld Inc.","filed_at":"2026-02-06T23:59:59+00:00","payload":{"action":"resignation","auditor_name":"J&S Associate PLT","disagreement_text":null,"effective_date":"2025-12-31","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"J&S Associate PLT resigned as auditor of UMeWorld Inc..","evidence_excerpt":"J&S Associate PLT resigned as the Company’s independent registered public accounting firm effective December 31, 2025","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001477932-26-000668","anchor_url":"https://secwatch.observer/filing/0001477932-26-000668#claim-f5c0e42d6d6217d30b73421fc9e6fa47799bdc9e","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1114936/000147793226000668/0001477932-26-000668-index.htm"},{"fact_type":"governance_change","fact_key":"6265e7e2cdc8ca8602f41f1fc8d8b70e4da7ffa2","cik":1114936,"ticker":"UMEW","company_name":"UMeWorld Inc.","filed_at":"2026-01-21T23:59:59+00:00","payload":{"change_type":"charter_amendment","effective_date":"2026-01-21","item_codes_triggered":["5.03"],"summary_text":"Amended articles of incorporation to reflect redomiciliation from British Virgin Islands to Delaware and name change to UMeWorld Inc."},"claim":"UMeWorld Inc.: Amended articles of incorporation to reflect redomiciliation from British Virgin Islands to Delaware and name change to UMeWorld Inc (effective 2026-01-21).","evidence_excerpt":"Effective January 21, 2026, the Company completed its redomiciliation from the British Virgin Islands to the State of Delaware and changed its corporate name from UMeWorld Limited to UMeWorld Inc.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001477932-26-000290","anchor_url":"https://secwatch.observer/filing/0001477932-26-000290#claim-6265e7e2cdc8ca8602f41f1fc8d8b70e4da7ffa2","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1114936/000147793226000290/0001477932-26-000290-index.htm"},{"fact_type":"auditor_change","fact_key":"5ce75bad1be1a294f60edf3e40b6dbc657ab10eb","cik":1114936,"ticker":"UMEW","company_name":"UMeWorld Inc.","filed_at":"2026-01-05T23:59:59+00:00","payload":{"action":"resignation","auditor_name":"J&S Associate PLT","disagreement_text":null,"effective_date":"2025-12-31","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"J&S Associate PLT resigned as auditor of UMeWorld Inc..","evidence_excerpt":"☐ Item 4.01 - Changes in Registrant’s Certifying Accountant On December 31, 2025, J&S Associate PLT (PCAOB Registration No. 6743) (the “Former Auditor”) resigned as the independent registered public accounting firm of UMeWorld Inc. (the “Company”). The resignation was tendered in accordance with the Former Auditor’s responsibilities under the rules and standards of the Public Company Accounting Oversight Board and was due to required audit engagement partner rotation in accordance with PCAOB independence requirements and Rule 2-01(c)(6) of Regulation S-X.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001477932-26-000016","anchor_url":"https://secwatch.observer/filing/0001477932-26-000016#claim-5ce75bad1be1a294f60edf3e40b6dbc657ab10eb","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1114936/000147793226000016/0001477932-26-000016-index.htm"},{"fact_type":"governance_change","fact_key":"332878b50e10fe3d00f99fbf98c811ebc2954499","cik":1114936,"ticker":"UMEW","company_name":"UMeWorld Inc.","filed_at":"2025-10-09T23:59:59+00:00","payload":{"change_type":"charter_amendment","effective_date":null,"item_codes_triggered":["5.03"],"summary_text":"UMeWorld DE Certificate of Incorporation became effective in connection with Share Exchange."},"claim":"UMeWorld Inc.: UMeWorld DE Certificate of Incorporation became effective in connection with Share Exchange.","evidence_excerpt":"In connection with the Share Exchange, the Certificate of Incorporation and Bylaws of UMeWorld DE became effective and now govern the rights of UMeWorld DE shareholders.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001477932-25-007464","anchor_url":"https://secwatch.observer/filing/0001477932-25-007464#claim-332878b50e10fe3d00f99fbf98c811ebc2954499","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1114936/000147793225007464/0001477932-25-007464-index.htm"},{"fact_type":"ma_transaction","fact_key":"545e48542d48cf453c615f1743263db5adc38d30","cik":1114936,"ticker":"UMEW","company_name":"UMeWorld Inc.","filed_at":"2025-10-09T23:59:59+00:00","payload":{"action":"change_of_control","closing_date":"2025-10-02","consideration_text":null,"counterparty":"former shareholders of UMeWorld BVI","effective_date":"2025-10-02","item_codes_triggered":["2.01","5.01"]},"claim":"UMeWorld Inc. underwent a change of control involving former shareholders of UMeWorld BVI (closed 2025-10-02).","evidence_excerpt":"the Share Exchange effective October 2, 2025, the former shareholders of UMeWorld BVI became the shareholders of UMeWorld DE in the same relative proportions they held immediately prior to the Effective Time. Given that UMeWorld DE was newly formed and had no public shareholders prior to the Share Exchange, the transaction resulted in a change in control at the registrant level","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001477932-25-007464","anchor_url":"https://secwatch.observer/filing/0001477932-25-007464#claim-545e48542d48cf453c615f1743263db5adc38d30","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1114936/000147793225007464/0001477932-25-007464-index.htm"}]}