{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-111801","form_type":"8-K","ticker":"ELAB","cik":"0001840563","company_name":"PMGC Holdings Inc.","filed_at":"2024-12-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.970406+00:00","generated_at":"2026-05-28T23:48:00.131679+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"PMGC Holdings Inc. (fka Elevai Labs) dismisses TPS Thayer, engages HTL International as new auditor","bullets":["On December 17, 2024, the company dismissed TPS Thayer, LLC as its independent registered public accounting firm.","Effective December 20, 2024, the company engaged HTL International, LLC as its new independent auditor.","TPS Thayer's reports for fiscal 2023 and 2022 included an explanatory paragraph regarding the company's ability to continue as a going concern.","No disagreements occurred with TPS on accounting principles or audit scope; material weaknesses in account reconciliation and accuracy were noted.","The Board and Audit Committee approved the change in certifying accountant."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-111801","json":"https://secwatch.observer/filing/0001213900-24-111801.json","markdown":"https://secwatch.observer/filing/0001213900-24-111801.md","text":"https://secwatch.observer/filing/0001213900-24-111801.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1840563/000121390024111801/0001213900-24-111801-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1840563/000121390024111801/ea0225806-8k_pmgchold.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud","generated_at":"2026-05-28T23:48:00.131679+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":"8e2c788345af6a378e0ba92c4fd8cb1adbce846e","claim":"PMGC Holdings Inc. dismissed TPS Thayer, LLC as its auditor.","evidence_excerpt":"On December 17, 2024, Elevai Labs Inc. (now PMGC Holdings Inc.) (the “Company”) dismissed TPS Thayer, LLC (“TPS”) as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1840563/000121390024111801/0001213900-24-111801-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"TPS Thayer, LLC"}],"fact_type":"auditor_change"},{"claim_id":"bfb9c5fc78d272289305e228fca3f158e156dbe0","claim":"PMGC Holdings Inc. engaged HTL International, LLC as its auditor.","evidence_excerpt":"Effective December 20, 2024, the Company engaged HTL International, LLC (“HTL”) as its new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1840563/000121390024111801/0001213900-24-111801-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"HTL International, LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}