---
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"
generated_at: "2026-05-28T23:48:00.131679+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# PMGC Holdings Inc. (fka Elevai Labs) dismisses TPS Thayer, engages HTL International as new auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-111801
- JSON: https://secwatch.observer/filing/0001213900-24-111801.json
- Plain text: https://secwatch.observer/filing/0001213900-24-111801.txt

## Key facts
- Auditor Changes
  PMGC Holdings Inc. dismissed TPS Thayer, LLC as its auditor.
  - Action: dismissal
  - Auditor: TPS Thayer, LLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1840563/000121390024111801/0001213900-24-111801-index.htm
- Auditor Changes
  PMGC Holdings Inc. engaged HTL International, LLC as its auditor.
  - Action: engagement
  - Auditor: HTL International, LLC
  source text: Effective December 20, 2024, the Company engaged HTL International, LLC (“HTL”) as its new independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1840563/000121390024111801/0001213900-24-111801-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.