{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-017470","form_type":"8-K","ticker":"ZBAI","cik":"0001755058","company_name":"ATIF Holdings Ltd","filed_at":"2025-02-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.731817+00:00","generated_at":"2026-05-26T03:44:30.869354+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"ATIF Holdings dismisses ZH CPA, appoints Li CPA as new auditor, effective Feb 26, 2025","bullets":["Audit committee dismissed ZH CPA LLC on Feb 26, 2025; prior audit reports contained going-concern emphasis but no adverse opinions.","No disagreements or reportable events between company and ZH during fiscal 2024 and interim period through dismissal.","New auditor Li CPA LLC appointed to audit FY ending July 31, 2025; no prior consultations on disagreements or reportable events.","ZH furnished a letter to the SEC agreeing with the Company's disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-017470","json":"https://secwatch.observer/filing/0001213900-25-017470.json","markdown":"https://secwatch.observer/filing/0001213900-25-017470.md","text":"https://secwatch.observer/filing/0001213900-25-017470.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1755058/000121390025017470/0001213900-25-017470-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1755058/000121390025017470/ea023226301-8k_atifhold.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-26T03:44:30.869354+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"}