{"schema_version":"secwatch.filing_event.v1","accession":"0001185185-23-001116","form_type":"8-K","ticker":null,"cik":"0001098009","company_name":"America Great Health","filed_at":"2023-10-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.213490+00:00","generated_at":"2026-06-09T04:08:49.203939+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"America Great Health replaces auditor Gries & Associates with GreenGrowth CPAs after business sale","bullets":["Gries & Associates sold its business to GreenGrowth CPAs; America Great Health engaged GreenGrowth as new independent accountant effective October 22, 2023.","No disagreements with former auditor on accounting principles or audit scope for fiscal years ended June 30, 2023 and 2022.","Prior audit reports included a going concern qualification; material weaknesses in internal controls were discussed with Gries.","The board (acting as audit committee) approved the change; Gries furnished a letter to the SEC agreeing with the company's statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-23-001116","json":"https://secwatch.observer/filing/0001185185-23-001116.json","markdown":"https://secwatch.observer/filing/0001185185-23-001116.md","text":"https://secwatch.observer/filing/0001185185-23-001116.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1098009/000118518523001116/0001185185-23-001116-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1098009/000118518523001116/amgreat20231030_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T04:08:49.203939+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":"5fdf306d938e15ee50aa36f3096b1d039f92071f","claim":"America Great Health engaged GreenGrowth CPAs as its auditor.","evidence_excerpt":"(the “Company”) was informed that Gries & Associates, LLC (“Gries”) had sold its business to GreenGrowth CPAs (“GreenGrowth”). On October 22, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Gries.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1098009/000118518523001116/0001185185-23-001116-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"GreenGrowth CPAs"}],"fact_type":"auditor_change"},{"claim_id":"be2f822943beab1d8890d2df9aad17c25e372233","claim":"America Great Health dismissed Gries & Associates, LLC as its auditor.","evidence_excerpt":"(the “Company”) was informed that Gries & Associates, LLC (“Gries”) had sold its business to GreenGrowth CPAs (“GreenGrowth”). On October 22, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Gries. The reports of Gries regarding the Company’s financial statements for the fiscal years ended June 30, 2023 and 2022, being the two most recent fiscal years for which the Company has filed audited financial statements with the Securities and Exchange Commission (the “SEC”), did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except to indicate that there was substantial doubt about the Company’s ability to continue as a going concern.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1098009/000118518523001116/0001185185-23-001116-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Gries & Associates, LLC"},{"label":"Successor","value":"GreenGrowth CPAs"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}