{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-08-31T23:52:20.747353+00:00","company":{"ticker":"UTKN","cik":1919182,"company_name":"Universal Token"},"pagination":{"limit":100,"returned":4,"next_cursor":null},"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer","counterparties":{},"facts":[{"fact_type":"auditor_change","fact_key":"4d9013059932036915dce880b8064b9cae61ae54","cik":1919182,"ticker":"UTKN","company_name":"Universal Token","filed_at":"2025-12-22T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"CNGSN & Associates LLP","disagreement_text":null,"effective_date":"2025-12-19","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"Universal Token engaged CNGSN & Associates LLP as its auditor.","evidence_excerpt":"the Committee approved the appointment of CNGSN & Associates LLP (“CNGSN”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001171520-25-000366","anchor_url":"https://secwatch.observer/filing/0001171520-25-000366#claim-4d9013059932036915dce880b8064b9cae61ae54","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/0001171520-25-000366-index.htm"},{"fact_type":"auditor_change","fact_key":"19364e67f88d50fe7bb5f8be113f9a368f34e6bb","cik":1919182,"ticker":"UTKN","company_name":"Universal Token","filed_at":"2025-12-22T23:59:59+00:00","payload":{"action":"dismissal","auditor_name":"M.S. Mahava Rao","disagreement_text":null,"effective_date":"2025-12-19","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"CNGSN & Associates LLP"},"claim":"Universal Token dismissed M.S. Mahava Rao as its auditor.","evidence_excerpt":"The decision to change accountants to CNGSN from M.S. Mahava Rao\n(“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements\nas of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as\nto the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During\nthe fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with\nRAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001171520-25-000366","anchor_url":"https://secwatch.observer/filing/0001171520-25-000366#claim-19364e67f88d50fe7bb5f8be113f9a368f34e6bb","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/0001171520-25-000366-index.htm"},{"fact_type":"auditor_change","fact_key":"7bb76eb8326da2e9a66c6116a25482e2e574127f","cik":1919182,"ticker":"UTKN","company_name":"Universal Token","filed_at":"2024-10-17T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"M. S. Madhava Rao","disagreement_text":null,"effective_date":"2024-10-08","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"Universal Token engaged M. S. Madhava Rao as its auditor.","evidence_excerpt":"(the “Company”) recently conducted a competitive selection process to\ndetermine the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024. The Committee\ninvited several public accounting firms to participate in the process. As a result of this process, the Committee approved the appointment\nof M. S. Madhava Rao (“RAO”) as the Company’s independent registered public accounting firm for the fiscal year ending\nDecember 31, 2024. The decision to change accountants to RAO from Goff Backa Alfera and Company (“GBAC”) was approved by the\nBoard, effective October 8, 2024. The prior auditors GBAC resigned on August 23, 2024. The reports of GBAC on the Company’s financial\nstatements as of and for the fiscal years ended December 31, 2022, and, 2023, included an unmodified opinion with an identification of\ngoing concern as a critical audit matter. During","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001171520-24-000339","anchor_url":"https://secwatch.observer/filing/0001171520-24-000339#claim-7bb76eb8326da2e9a66c6116a25482e2e574127f","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1919182/000117152024000339/0001171520-24-000339-index.htm"},{"fact_type":"auditor_change","fact_key":"095213fa18bc38b5a4fc761b179bbea1baaf0cc1","cik":1919182,"ticker":"UTKN","company_name":"Universal Token","filed_at":"2024-10-17T23:59:59+00:00","payload":{"action":"resignation","auditor_name":"Goff Backa Alfera and Company","disagreement_text":null,"effective_date":"2024-08-23","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"M. S. Madhava Rao"},"claim":"Goff Backa Alfera and Company resigned as auditor of Universal Token.","evidence_excerpt":"The decision to change accountants to RAO from Goff Backa Alfera and Company (“GBAC”) was approved by the\nBoard, effective October 8, 2024. The prior auditors GBAC resigned on August 23, 2024. The reports of GBAC on the Company’s financial\nstatements as of and for the fiscal years ended December 31, 2022, and, 2023, included an unmodified opinion with an identification of\ngoing concern as a critical audit matter. During the two fiscal years ended December 31, 2023, and the subsequent interim period preceding\nsuch resignation, (i) there was no disagreement with GBAC on any matter of accounting principles or practices, financial statement disclosure,","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001171520-24-000339","anchor_url":"https://secwatch.observer/filing/0001171520-24-000339#claim-095213fa18bc38b5a4fc761b179bbea1baaf0cc1","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1919182/000117152024000339/0001171520-24-000339-index.htm"}]}