{"schema_version":"secwatch.filing_event.v1","accession":"0001199835-24-000057","form_type":"8-K","ticker":null,"cik":"0001504239","company_name":"Point of Care Nano-Technology, Inc.","filed_at":"2024-02-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.365885+00:00","generated_at":"2026-06-06T10:58:15.180960+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Point of Care Nano-Technology dismisses auditor KRM after PCAOB revocation","bullets":["KRM dismissed as auditor on Jan 31, 2024 due to PCAOB order (Release No. 105-2023-023) revoking its registration.","SEC notified company via letter dated Jan 29, 2024 of KRM's revocation.","No disagreements or reportable events between company and KRM during the past two fiscal years ending Jul 31, 2022 and 2021.","KRM's audit reports for those years included a going concern explanatory paragraph."],"urls":{"canonical":"https://secwatch.observer/filing/0001199835-24-000057","json":"https://secwatch.observer/filing/0001199835-24-000057.json","markdown":"https://secwatch.observer/filing/0001199835-24-000057.md","text":"https://secwatch.observer/filing/0001199835-24-000057.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1504239/000119983524000057/0001199835-24-000057-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1504239/000119983524000057/form_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T10:58:15.180960+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":"f99e1ca41a276db9dea9b66b151518283fd3d4aa","claim":"Point of Care Nano-Technology, Inc. dismissed K.R. Margetson LTD. as its auditor.","evidence_excerpt":"On January 31, 2024, Point of Care Nano-Technology, Inc. (the “Company”) dismissed K.R. Margetson LTD. (“KRM”) as the Company’s independent registered public accounting firm, which dismissal was approved by the Company’s Board of Directors.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1504239/000119983524000057/0001199835-24-000057-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"K.R. Margetson LTD."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}