{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-25-001850","form_type":"8-K","ticker":null,"cik":"0001350156","company_name":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.","filed_at":"2025-12-12T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.211337+00:00","generated_at":"2026-05-16T13:20:33.298346+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"PreAxia Health Care dismisses auditor Fruci & Associates effective Dec 9, 2025","bullets":["Fruci & Associates II, PLLC dismissed as independent registered public accounting firm on December 9, 2025.","No disagreements with Fruci during the most recent fiscal year or any subsequent interim period through dismissal.","Fruci's audit report for fiscal year ended May 31, 2025 contained no adverse opinion or qualification.","Prior auditor GreenGrowth CPA’s resigned in October 2024; no disagreements during their tenure.","Fruci provided a letter agreeing with the company's disclosures, attached as Exhibit 16.1(a)."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-25-001850","json":"https://secwatch.observer/filing/0001079973-25-001850.json","markdown":"https://secwatch.observer/filing/0001079973-25-001850.md","text":"https://secwatch.observer/filing/0001079973-25-001850.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1350156/000107997325001850/0001079973-25-001850-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1350156/000107997325001850/paxh_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T13:20:33.298346+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":"7e2819645f13357e5e943ab092db04329811e4d7","claim":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. dismissed Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"On December 9, 2025, PreAxia Health Care Payment Systems Inc. notified Fruci & Associates II, PLLC (\"Fruci\") of its dismissal, effective as of the same day, as the Registrant's independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1350156/000107997325001850/0001079973-25-001850-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 9, 2025, PreAxia Health Care Payment Systems Inc. notified Fruci & Associates II, PLLC (\"Fruci\") of its dismissal, effective as of the same day, as the Registrant's independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1350156/000107997325001850/0001079973-25-001850-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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