{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-22-126349","form_type":"8-K","ticker":null,"cik":"0001817565","company_name":"Financial Strategies Acquisition Corp.","filed_at":"2022-12-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.287828+00:00","generated_at":"2026-06-21T06:17:23.217178+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"FXCO's auditor Grant Thornton declines re-engagement; MaloneBailey appointed","bullets":["Grant Thornton declined to stand for re-engagement as auditor for FY 2022 on Nov 18, 2022.","MaloneBailey, LLP was engaged as new independent auditor effective Dec 8, 2022.","No disagreements or reportable events occurred; prior audit reports had going-concern paragraph for 2020."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-22-126349","json":"https://secwatch.observer/filing/0001104659-22-126349.json","markdown":"https://secwatch.observer/filing/0001104659-22-126349.md","text":"https://secwatch.observer/filing/0001104659-22-126349.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1817565/000110465922126349/0001104659-22-126349-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1817565/000110465922126349/tm2232447d2_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T06:17:23.217178+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":"142bd0bff612689c44c81ffbd683883cfc8ee1b3","claim":"Financial Strategies Acquisition Corp. engaged MaloneBailey, LLP as its auditor.","evidence_excerpt":"On December 8, 2022, the Company engaged MaloneBailey, LLP (“MaloneBailey”) as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1817565/000110465922126349/0001104659-22-126349-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"MaloneBailey, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}