secwatch.observer — SEC 8-K summary
======================================

Issuer:     Universal Token (UTKN)
CIK:        0001919182
Form:       8-K
Filed at:   2025-12-22T23:59:59+00:00
Accession:  0001171520-25-000366
Event type: other_material
Sentiment:  neutral
Materiality: 0.45
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Universal Token appoints CNGSN & Associates as new auditor, replacing RAO
-------------------------------------------------------------------------

- Board selected CNGSN & Associates LLP as independent auditor for FY2025 after competitive process; effective Dec 19, 2025.
- Prior auditor RAO's reports on FY2024 financials contained a going concern qualification but no adverse opinion or scope limitation.
- No disagreements or reportable events with RAO during FY2024 or subsequent interim period.
- RAO letter concurring with 8-K disclosures attached as Exhibit 16.1.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/0001171520-25-000366-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/eps12377.htm
  HTML page:      https://secwatch.observer/filing/0001171520-25-000366

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer