{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-020758","form_type":"8-K","ticker":"HLEO","cik":"0001953988","company_name":"Helio Corp /FL/","filed_at":"2026-02-26T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.870334+00:00","generated_at":"2026-05-15T23:49:21.395507+00:00","sec_items":["4.01","7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"confidence":"high","headline":"Helio Corp. dismisses Astra Audit, hires Hacker Johnson & Smith as auditor; cites NYSE uplisting prep","bullets":["Dismissed Astra Audit & Advisory effective Feb 21, 2026; prior reports included going-concern doubt.","Engaged Hacker, Johnson & Smith PA, a PCAOB-registered firm, for FY ending Oct 31, 2026 audit.","CEO Ed Cabrera states the move strengthens audit infrastructure ahead of planned NYSE uplisting.","No disagreements or reportable events between Helio and Astra in past two fiscal years.","New auditor has over 50 years of experience and serves more than 60 financial institutions."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-020758","json":"https://secwatch.observer/filing/0001213900-26-020758.json","markdown":"https://secwatch.observer/filing/0001213900-26-020758.md","text":"https://secwatch.observer/filing/0001213900-26-020758.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1953988/000121390026020758/0001213900-26-020758-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1953988/000121390026020758/ea02262026-8k_helio.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T23:49:21.395507+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"}