{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-26-000257","form_type":"8-K","ticker":null,"cik":"0001350156","company_name":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.","filed_at":"2026-02-26T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.902109+00:00","generated_at":"2026-05-15T23:28:10.471587+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"PreAxia dismisses auditor Saddler Gibb amid missed deadline; hires M&K CPAs","bullets":["Dismissed Saddler Gibb & Associates as auditor effective Feb 19, 2026; engagement lasted from Dec 23, 2025.","No audit reports issued by SaddlerGibb; discussions on valuation and materiality were inconclusive.","PreAxia missed a filing deadline and is in communication with SEC Office of Chief Accountant.","Engaged M&K CPAs on Feb 20, 2026 as new independent registered public accounting firm.","Prior auditors Fruci (resigned Dec 9, 2025) and GreenGrowth (resigned Oct 25, 2024) had no disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-26-000257","json":"https://secwatch.observer/filing/0001079973-26-000257.json","markdown":"https://secwatch.observer/filing/0001079973-26-000257.md","text":"https://secwatch.observer/filing/0001079973-26-000257.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000257/0001079973-26-000257-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000257/paxh_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T23:28:10.471587+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":"113a373c1fbebb95d3e654fbe24a12d252b8cee0","claim":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. engaged M&K CPAs (M&K) as its auditor.","evidence_excerpt":"On February 20, 2026, the Registrant engaged the firm of M&K CPAs (M&K\") 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/1350156/000107997326000257/0001079973-26-000257-index.htm","confidence":0.9},{"claim_id":"25a013f59cf798494c6a418d7470e28b9cdd9254","claim":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. dismissed Saddler Gibb & Associates (SaddlerGibb) as its auditor.","evidence_excerpt":"On February 19, 2026, PreAxia Health Care Payment Systems Inc. notified Saddler Gibb & Associates (SaddlerGibb) 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/1350156/000107997326000257/0001079973-26-000257-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0000911147-26-000031","ticker":"CNTY","company_name":"CENTURY CASINOS INC /CO/","filed_at":"2026-05-28T20:11:41+00:00","headline":"Century Casinos dismisses Grant Thornton, appoints EY as new auditor; 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Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001628280-26-037912","ticker":"OCTV","company_name":"Octave Intelligence plc","filed_at":"2026-05-26T10:02:50+00:00","headline":"Octave Intelligence completes spin-off from Hexagon; draws $625M credit facility, changes auditor","event_type":"other_material","sec_items":["1.01","2.03","4.01","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"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/0001628280-26-037912","json":"https://secwatch.observer/filing/0001628280-26-037912.json","markdown":"https://secwatch.observer/filing/0001628280-26-037912.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/octaveintelligenceplcclosi.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 20, 2026, the Registrant engaged the firm of M&K CPAs (M&K\") 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/1350156/000107997326000257/0001079973-26-000257-index.htm","comparable_excerpt":"On May 20, 2026, the Audit Committee of the Board of Directors of the Company (i) dismissed PricewaterhouseCoopers AB (“PwC Sweden”) as the Company’s independent registered public accounting firm (the “Dismissal”) and (ii) appointed PricewaterhouseCoopers LLP, United States (“PwC US”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 (the “Appointment”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm"}},{"accession":"0001493152-26-021570","ticker":"QWTR","company_name":"Quest Water Global, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Quest Water Global's auditor Fruci resigns; no successor yet","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"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/0001493152-26-021570","json":"https://secwatch.observer/filing/0001493152-26-021570.json","markdown":"https://secwatch.observer/filing/0001493152-26-021570.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/0001493152-26-021570-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 20, 2026, the Registrant engaged the firm of M&K CPAs (M&K\") 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/1350156/000107997326000257/0001079973-26-000257-index.htm","comparable_excerpt":"On May 5, 2026, and at the request of Quest Water Global, Inc. (the “Company”), Fruci & Associates II, PLLC (“Fruci”) resigned as the Company’s independent accountant.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/0001493152-26-021570-index.htm"}},{"accession":"0001493152-26-021512","ticker":"MLSS","company_name":"MILESTONE SCIENTIFIC INC.","filed_at":"2026-05-06T23:59:59+00:00","headline":"Milestone Scientific dismisses auditor CBIZ; engages Grassi & Co. effective May 15, 2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"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/0001493152-26-021512","json":"https://secwatch.observer/filing/0001493152-26-021512.json","markdown":"https://secwatch.observer/filing/0001493152-26-021512.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/855683/000149315226021512/0001493152-26-021512-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/855683/000149315226021512/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 20, 2026, the Registrant engaged the firm of M&K CPAs (M&K\") 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/1350156/000107997326000257/0001079973-26-000257-index.htm","comparable_excerpt":"The Company engaged Grassi & Co., CPAs, P.C. to be the independent registered public accounting firm to the Company for","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/855683/000149315226021512/0001493152-26-021512-index.htm"}},{"accession":"0001493152-26-020414","ticker":"SONM","company_name":"DNA X, Inc.","filed_at":"2026-04-30T23:59:59+00:00","headline":"DNA X (SONM) dismisses auditor Baker Tilly, engages TAAD; 2025 audit includes going concern","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"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/0001493152-26-020414","json":"https://secwatch.observer/filing/0001493152-26-020414.json","markdown":"https://secwatch.observer/filing/0001493152-26-020414.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1178697/000149315226020414/0001493152-26-020414-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1178697/000149315226020414/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 20, 2026, the Registrant engaged the firm of M&K CPAs (M&K\") 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/1350156/000107997326000257/0001079973-26-000257-index.htm","comparable_excerpt":"On April 27, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of DNA X, Inc. 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