{"schema_version":"secwatch.filing_event.v1","accession":"0001185185-23-000714","form_type":"8-K","ticker":null,"cik":"0000768216","company_name":"Coyni, Inc.","filed_at":"2023-07-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.627420+00:00","generated_at":"2026-06-13T09:11:18.205616+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Coyni changes auditor after MaloneBailey declines re-election; going concern doubt noted","bullets":["MaloneBailey notified Coyni on June 16, 2023 it would not stand for re-election as independent accountant.","MaloneBailey's prior reports for FY2022 and FY2021 included an explanatory paragraph about substantial doubt as a going concern.","No disagreements or reportable events occurred during the relevant periods.","Simon & Edward LLP engaged as new auditor effective July 12, 2023, starting with Q2 2023 10-Q."],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-23-000714","json":"https://secwatch.observer/filing/0001185185-23-000714.json","markdown":"https://secwatch.observer/filing/0001185185-23-000714.md","text":"https://secwatch.observer/filing/0001185185-23-000714.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/768216/000118518523000714/0001185185-23-000714-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/768216/000118518523000714/coyni20230712_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T09:11:18.205616+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":"a210a06ee4bf2997cb6ba59ae87c2044dff850df","claim":"Coyni, Inc. engaged Simon & Edward LLP as its auditor.","evidence_excerpt":"On or about July 12, 2023, the Company engaged Simon & Edward LLP (“S&E”) to serve as the Company’s new independent accountant","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/768216/000118518523000714/0001185185-23-000714-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Simon & Edward LLP"}],"fact_type":"auditor_change"},{"claim_id":"d3f11fbe435e352cc23224c90a2298170840b976","claim":"MaloneBailey, LLP resigned as auditor of Coyni, Inc..","evidence_excerpt":"On June 16, 2023, MaloneBailey, LLP (“MaloneBailey”) informed Coyni, Inc. f/k/a Logicquest Technology, Inc. (the “Company”) that it would not stand for re-election as the Company’s independent accountant","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/768216/000118518523000714/0001185185-23-000714-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"MaloneBailey, LLP"},{"label":"Successor","value":"Simon & Edward LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}