{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-012212","form_type":"8-K","ticker":"CUEN","cik":"0001424657","company_name":"Cuentas Inc.","filed_at":"2023-02-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:44.882919+00:00","generated_at":"2026-06-19T09:06:37.693068+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Cuentas dismisses Halperin CPA, appoints Yarel + Partners as new auditor","bullets":["Dismissed Halperin CPA effective Feb 15, 2023 due to partner rotation required under SOX Section 203.","No disagreements or reportable events with Halperin during fiscal years 2020-2021 and interim through Feb 15, 2023.","Engaged Yarel + Partners as new independent registered public accounting firm for FY2022 audit.","Halperin furnished a letter to the SEC agreeing with disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-012212","json":"https://secwatch.observer/filing/0001213900-23-012212.json","markdown":"https://secwatch.observer/filing/0001213900-23-012212.md","text":"https://secwatch.observer/filing/0001213900-23-012212.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1424657/000121390023012212/0001213900-23-012212-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1424657/000121390023012212/ea173621-8k_cuentasinc.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T09:06:37.693068+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":"dfac5267ccff32447ddf37d7f67622c0a0869e7b","claim":"Cuentas Inc. dismissed Halperin CPA as its auditor.","evidence_excerpt":"On February 15, 2023, the Audit Committee of Cuentas, Inc. (the “Company”) approved the dismissal of Halperin CPA (“Halperin”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1424657/000121390023012212/0001213900-23-012212-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Halperin CPA"},{"label":"Successor","value":"Yarel + Partners, CPA"}],"fact_type":"auditor_change"},{"claim_id":"f834d0ee58f0e355400e1b8085887ecc36dbf128","claim":"Cuentas Inc. engaged Yarel + Partners, CPA as its auditor.","evidence_excerpt":"On February 15, 2023, the Company appointed Yarel + Partners, CPA (“Yarel”) as its new independent registered public accounting firm to audit the Company’s financial statements as of and for the year ended December 31, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1424657/000121390023012212/0001213900-23-012212-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Yarel + Partners, CPA"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}