{"schema_version":"secwatch.filing_event.v1","accession":"0001185185-23-001347","form_type":"8-K","ticker":"PFHO","cik":"0001138476","company_name":"PACIFIC HEALTH CARE ORGANIZATION INC","filed_at":"2023-12-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.329097+00:00","generated_at":"2026-06-07T07:45:41.711468+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Pacific Health Care Organization replaces auditor; Pinnacle resigns, GreenGrowth engaged","bullets":["Pinnacle Accountancy Group resigned as auditor effective Dec 19, 2023, due to sale of portion of its SEC practice.","No disagreements or reportable events occurred during fiscal years 2021 and 2022.","GreenGrowth CPAs Inc. appointed as new independent registered public accounting firm effective Dec 20, 2023.","Board approved change; no prior consultations with GreenGrowth on accounting matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-23-001347","json":"https://secwatch.observer/filing/0001185185-23-001347.json","markdown":"https://secwatch.observer/filing/0001185185-23-001347.md","text":"https://secwatch.observer/filing/0001185185-23-001347.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1138476/000118518523001347/0001185185-23-001347-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1138476/000118518523001347/pacifichco20231222_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T07:45:41.711468+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":"ab4e656d132252a601658be5a5e1ea123bba4095","claim":"Pinnacle Accountancy Group of Utah (a dba of Heaton & Company, PLLC) resigned as auditor of PACIFIC HEALTH CARE ORGANIZATION INC.","evidence_excerpt":"(a) Resignation of independent registered public accounting firm On December 19, 2023, Pinnacle Accountancy Group of Utah (a dba of Heaton & Company, PLLC) (“Pinnacle”), the independent registered public accounting firm for Pacific Health Care Organization, Inc. (the “Company”), resigned from its role as the Company’s independent registered public accounting firm in connection with Pinnacle’s sale of a portion of the SEC reporting part of its accounting practice.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1138476/000118518523001347/0001185185-23-001347-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Pinnacle Accountancy Group of Utah (a dba of Heaton & Company, PLLC)"},{"label":"Successor","value":"GreenGrowth CPAs Inc."}],"fact_type":"auditor_change"},{"claim_id":"bb6338e8e71725d5f7997cf275680ea74d2bcb6d","claim":"PACIFIC HEALTH CARE ORGANIZATION INC engaged GreenGrowth CPAs Inc. as its auditor.","evidence_excerpt":"The Company has engaged GreenGrowth CPAs Inc. (“GreenGrowth”) as the independent registered public accounting firm for the Company, effective December 20, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1138476/000118518523001347/0001185185-23-001347-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"GreenGrowth CPAs Inc."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}