{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-26-000276","form_type":"8-K/A","ticker":null,"cik":"0001350156","company_name":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.","filed_at":"2026-03-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.901908+00:00","generated_at":"2026-05-15T19:27:28.377641+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"PreAxia dismisses auditor Sadler Gibb, engages M&K CPAs; cites missed deadline and valuation issues","bullets":["Sadler Gibb & Associates dismissed as auditor effective Feb 19, 2026 after serving since Dec 23, 2025.","Dismissal follows missed filing deadline and unresolved discussions with Sadler Gibb on valuation and materiality.","M&K CPAs engaged as new independent auditor on Feb 20, 2026 to audit financials for May 31, 2026 year-end.","Company is in communication with SEC Office of Chief Accountant to resolve questions to be addressed by new auditor.","Prior auditors Fruci & Associates (to Dec 9, 2025) and GreenGrowth CPAs (to Oct 25, 2024) had no disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-26-000276","json":"https://secwatch.observer/filing/0001079973-26-000276.json","markdown":"https://secwatch.observer/filing/0001079973-26-000276.md","text":"https://secwatch.observer/filing/0001079973-26-000276.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000276/0001079973-26-000276-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000276/paxh_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T19:27:28.377641+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":"0585a995acc6faa73fe9b50e15795ad0db1499c3","claim":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. engaged M&K CPAs 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/1350156/000107997326000276/0001079973-26-000276-index.htm","confidence":0.99},{"claim_id":"1e79404fa5ab7adcd866fcda6f4b0eabf4c2468d","claim":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. dismissed Sadler Gibb & Associates as its auditor.","evidence_excerpt":"On February 19, 2026, PreAxia Health Care Payment Systems Inc. notified Sadler Gibb & Associates (SadlerGibb) 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/1350156/000107997326000276/0001079973-26-000276-index.htm","confidence":0.99}],"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/1350156/000107997326000276/0001079973-26-000276-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":"0001499275-26-000007","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-13T18:31:07+00:00","headline":"Groovy Company CEO Abajian exits May 1; accountant dismissed after SEC suspension; authorized common cut to 100M shares","event_type":"other_material","sec_items":["4.01","4.02","5.03","5.02","8.01","9.01"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"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/0001499275-26-000007","json":"https://secwatch.observer/filing/0001499275-26-000007.json","markdown":"https://secwatch.observer/filing/0001499275-26-000007.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/groo-20250813_8k.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/1350156/000107997326000276/0001079973-26-000276-index.htm","comparable_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm. On August 13, 2025, the Board of Directors of Groovy Company, Inc.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-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/1350156/000107997326000276/0001079973-26-000276-index.htm","comparable_excerpt":"On May 5, 2026, and at the request of Quest Water Global, Inc. 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