{"schema_version":"secwatch.filing_event.v1","accession":"0001017386-23-000037","form_type":"8-K","ticker":null,"cik":"0001627554","company_name":"Pedro's List, Inc.","filed_at":"2023-02-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.917094+00:00","generated_at":"2026-06-20T03:49:00.493520+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Pedro’s List dismisses PKF Antares as auditor, engages Gries & Associates","bullets":["Board dismissed PKF Antares as independent certifying accountant on January 30, 2023, effective immediately.","PKF's report on FY2021 financials had no adverse opinion except a going concern qualification.","No disagreements with PKF during fiscal 2021 and interim periods through July 31, 2022.","Board engaged Gries & Associates, LLC as new independent accountant effective January 30, 2023.","No prior consultations with Gries regarding accounting principles or audit opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001017386-23-000037","json":"https://secwatch.observer/filing/0001017386-23-000037.json","markdown":"https://secwatch.observer/filing/0001017386-23-000037.md","text":"https://secwatch.observer/filing/0001017386-23-000037.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1627554/000101738623000037/0001017386-23-000037-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1627554/000101738623000037/pdro_2023jan30-8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T03:49:00.493520+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":"0ed6969b3d8626167f58e7a283523b4834622572","claim":"Pedro's List, Inc. engaged Gries & Associates, LLC as its auditor.","evidence_excerpt":"On January 30, 2023, the Registrant’s Board of Directors approved the engagement of Gries & Associates, LLC (“Gries”), as the Registrant's independent accountant effective immediately to audit the Registrant’s financial statements and to perform reviews of interim financial statements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1627554/000101738623000037/0001017386-23-000037-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Gries & Associates, LLC"}],"fact_type":"auditor_change"},{"claim_id":"d55abaa00be260dd75202addb3a43ec98c6f70f4","claim":"Pedro's List, Inc. dismissed PKF Antares as its auditor.","evidence_excerpt":"On January 30, 2023, the Board of Directors of Registrant approved the dismissal of PKF Antares (“PKF”) as the independent certifying accountant for the Registrant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1627554/000101738623000037/0001017386-23-000037-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"PKF Antares"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}