{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-21-046302","form_type":"8-K/A","ticker":"SNTW","cik":"0001619096","company_name":"Summit Networks Inc.","filed_at":"2021-09-02T23:59:59+00:00","discovered_at":"2026-05-14T18:04:18.894668+00:00","generated_at":"2026-06-29T06:09:27.049403+00:00","sec_items":["3.04","4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Summit Networks' former auditor Prager Metis disputes 8-K, says June 30 10-Q is misleading","bullets":["Prager Metis CPAs (former auditor) disagrees with Item 4.01 of Form 8-K, stating the June 30, 2021 10-Q was not reviewed by them.","The 10-Q filed August 11, 2021 should not be relied upon; SEC and public were misled to believe Prager Metis had reviewed it.","8-K incorrectly states fiscal year-end as July 31; actual year-end is September 30.","Prager Metis requests the company amend the June 30 10-Q to disclose the lack of review."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-21-046302","json":"https://secwatch.observer/filing/0001213900-21-046302.json","markdown":"https://secwatch.observer/filing/0001213900-21-046302.md","text":"https://secwatch.observer/filing/0001213900-21-046302.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1619096/000121390021046302/0001213900-21-046302-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1619096/000121390021046302/ea146837-8ka_summitnet.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-29T06:09:27.049403+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}