{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-029470","form_type":"8-K","ticker":"HOVR","cik":"0001930021","company_name":"New Horizon Aircraft Ltd.","filed_at":"2024-04-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.232906+00:00","generated_at":"2026-06-04T02:59:44.484482+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"New Horizon Aircraft dismisses Marcum LLP, appoints MNP LLP as auditor","bullets":["Marcum LLP dismissed as independent auditor effective April 2, 2024; no disagreements or reportable events.","MNP LLP engaged as new auditor for fiscal year ending May 31, 2024, effective April 3, 2024.","Audit committee approved the change; prior audit reports were unqualified."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-029470","json":"https://secwatch.observer/filing/0001213900-24-029470.json","markdown":"https://secwatch.observer/filing/0001213900-24-029470.md","text":"https://secwatch.observer/filing/0001213900-24-029470.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1930021/000121390024029470/0001213900-24-029470-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1930021/000121390024029470/ea0203027-8k_newhoriz.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T02:59:44.484482+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":"839b8201288ea0cef528a55cce0edaf9d33f512c","claim":"New Horizon Aircraft Ltd. engaged MNP LLP as its auditor.","evidence_excerpt":"approved the engagement of MNP LLP (“MNP”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ended May 31, 2024, effective April 3, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1930021/000121390024029470/0001213900-24-029470-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"MNP LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}