---
schema_version: "secwatch.filing_event.v1"
accession: "0001214659-23-010668"
form_type: "8-K"
ticker: "PCMC"
cik: "0001141964"
company_name: "PUBLIC CO MANAGEMENT CORP"
filed_at: "2023-08-02T23:59:59+00:00"
generated_at: "2026-06-12T11:39:33.501320+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Public Company Management Corp replaces auditor after MaughanSullivan withdraws from PCAOB

## Summary
- Prior auditor MaughanSullivan LLC withdrew from PCAOB and resigned; no disagreements or reportable events in past two fiscal years.
- New auditor Hudgens CPA, PLLC appointed July 26, 2023, to audit FY ending Sep 30, 2023.
- No prior consultations with Hudgens CPA regarding accounting principles or audit opinion.
- Company requested letter from MaughanSullivan confirming agreement with disclosure; no response received as of Aug 1, 2023.

## SEC filing metadata
- accession: 0001214659-23-010668
- form_type: 8-K
- ticker: PCMC
- cik: 0001141964
- company_name: PUBLIC CO MANAGEMENT CORP
- filed_at: 2023-08-02T23:59:59+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/1141964/000121465923010668/0001214659-23-010668-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1141964/000121465923010668/e822318k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001214659-23-010668
- JSON: https://secwatch.observer/filing/0001214659-23-010668.json
- Plain text: https://secwatch.observer/filing/0001214659-23-010668.txt

## Key facts
- Auditor Changes
  PUBLIC CO MANAGEMENT CORP engaged Hudgens CPA, PLLC as its auditor.
  - Action: engagement
  - Auditor: Hudgens CPA, PLLC
  source text: On July 26, 2023, Hudgens CPA, PLLC 1220 Blalock Rd, Suite 300, Houston, TX 77055, certified public accountants, were appointed by the Company to review audit our financial statements for the year ended September 30, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1141964/000121465923010668/0001214659-23-010668-index.htm

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