---
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"
generated_at: "2026-06-07T07:45:41.711468+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# Pacific Health Care Organization replaces auditor; Pinnacle resigns, GreenGrowth engaged

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001185185-23-001347
- JSON: https://secwatch.observer/filing/0001185185-23-001347.json
- Plain text: https://secwatch.observer/filing/0001185185-23-001347.txt

## Key facts
- Auditor Changes
  Pinnacle Accountancy Group of Utah (a dba of Heaton & Company, PLLC) resigned as auditor of PACIFIC HEALTH CARE ORGANIZATION INC.
  - Action: resignation
  - Auditor: Pinnacle Accountancy Group of Utah (a dba of Heaton & Company, PLLC)
  - Successor: GreenGrowth CPAs Inc.
  source text: (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_url: https://www.sec.gov/Archives/edgar/data/1138476/000118518523001347/0001185185-23-001347-index.htm
- Auditor Changes
  PACIFIC HEALTH CARE ORGANIZATION INC engaged GreenGrowth CPAs Inc. as its auditor.
  - Action: engagement
  - Auditor: GreenGrowth CPAs Inc.
  source text: The Company has engaged GreenGrowth CPAs Inc. (“GreenGrowth”) as the independent registered public accounting firm for the Company, effective December 20, 2023
  evidence_url: https://www.sec.gov/Archives/edgar/data/1138476/000118518523001347/0001185185-23-001347-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.