{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-25-001898","form_type":"8-K","ticker":null,"cik":"0001350156","company_name":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.","filed_at":"2025-12-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.211521+00:00","generated_at":"2026-05-16T12:14:13.646797+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":"Preaxia Health Care engages Sadler Gibb as new auditor (Dec 23, 2025)","bullets":["Engaged Sadler Gibb and Associates as independent auditor for FY ending May 31, 2026, effective Dec 23, 2025.","No prior consultations with Sadler Gibb regarding accounting principles or audit opinions.","No reportable events as defined in Regulation S-K Item 304(a)(1)(v) occurred.","The change was effective December 23, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-25-001898","json":"https://secwatch.observer/filing/0001079973-25-001898.json","markdown":"https://secwatch.observer/filing/0001079973-25-001898.md","text":"https://secwatch.observer/filing/0001079973-25-001898.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1350156/000107997325001898/0001079973-25-001898-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1350156/000107997325001898/paxh_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T12:14:13.646797+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":"d79a2c4ef53531a077b5c0b92eedf6ef4a47ec77","claim":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. engaged Sadler Gibb and Associates as its auditor.","evidence_excerpt":"On December 23, 2025, the Registrant engaged the firm of Sadler Gibb and Associates (\"SadlerGibb\") to serve as its independent registered public accounting firm to audit its consolidated financial statements as of May 31, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1350156/000107997325001898/0001079973-25-001898-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 23, 2025, the Registrant engaged the firm of Sadler Gibb and Associates (\"SadlerGibb\") to serve as its independent registered public accounting firm to audit its consolidated financial statements as of May 31, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1350156/000107997325001898/0001079973-25-001898-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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