{"schema_version":"secwatch.filing_event.v1","accession":"0001013762-23-004120","form_type":"8-K","ticker":"GDC","cik":"0001641398","company_name":"GD Culture Group Ltd","filed_at":"2023-10-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.908999+00:00","generated_at":"2026-06-09T23:24:13.343874+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"GD Culture Group appoints HTL International as auditor effective Oct 12, 2023","bullets":["Appointed HTL International, LLC as new independent auditor, approved by Audit Committee and Board on Oct 12, 2023.","No prior consultations with HTL on accounting principles, audit opinions, or reportable disagreements.","Filing does not disclose predecessor auditor or circumstances of change."],"urls":{"canonical":"https://secwatch.observer/filing/0001013762-23-004120","json":"https://secwatch.observer/filing/0001013762-23-004120.json","markdown":"https://secwatch.observer/filing/0001013762-23-004120.md","text":"https://secwatch.observer/filing/0001013762-23-004120.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1641398/000101376223004120/0001013762-23-004120-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1641398/000101376223004120/ea186750-8k_gdculture.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T23:24:13.343874+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"e7d3e7c9029805c0b426bd9b315499c936e75e9b","claim":"GD Culture Group Ltd engaged HTL International, LLC as its auditor.","evidence_excerpt":"the Audit Committee and the Board of Directors of GD Culture Group Limited (the \"Company\") approved the appointment of HTL International, LLC (\"HTL\") as its new independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1641398/000101376223004120/0001013762-23-004120-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"HTL International, LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}