{"schema_version":"secwatch.filing_event.v1","accession":"0001161697-23-000380","form_type":"8-K","ticker":null,"cik":"0001502152","company_name":"GlobeStar Therapeutics Corp","filed_at":"2023-06-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:39.096965+00:00","generated_at":"2026-06-13T16:15:48.034053+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"GlobeStar Therapeutics dismisses auditor M&K, engages Fruci & Associates; prior reports had going concern note","bullets":["Effective June 20, 2023, board approved dismissal of M&K CPAS, PLLC and engagement of Fruci & Associates II, PLLC as auditor for FY ending Sept 30, 2023.","No disagreements or reportable events in fiscal years 2021-2022 or interim period; M&K's reports contained a going concern explanatory paragraph.","Company provided M&K with a copy of the disclosures and requested a letter; M&K's letter dated June 27, 2023 is filed as Exhibit 16.1.","No prior consultations with Fruci & Associates on accounting principles or audit opinion."],"urls":{"canonical":"https://secwatch.observer/filing/0001161697-23-000380","json":"https://secwatch.observer/filing/0001161697-23-000380.json","markdown":"https://secwatch.observer/filing/0001161697-23-000380.md","text":"https://secwatch.observer/filing/0001161697-23-000380.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1502152/000116169723000380/0001161697-23-000380-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1502152/000116169723000380/form_8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T16:15:48.034053+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":"54dd723710c2b339a1edfe89f76da64ddb2334df","claim":"GlobeStar Therapeutics Corp dismissed M&K CPAS, PLLC as its auditor.","evidence_excerpt":", and dismissed M&K CPAS, PLLC (“M&K”) as the Company’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/1502152/000116169723000380/0001161697-23-000380-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"M&K CPAS, PLLC"},{"label":"Successor","value":"Fruci & Associates II, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"daaa4772ff55bd130febe87d791e36f346542cb6","claim":"GlobeStar Therapeutics Corp engaged Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"approved the engagement of Fruci & Associates II, PLLC (“F&A”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending September 30, 2023, effective immediately","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1502152/000116169723000380/0001161697-23-000380-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Fruci & Associates II, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}