---
schema_version: "secwatch.filing_event.v1"
accession: "0001214659-26-000622"
form_type: "8-K"
ticker: "PCMC"
cik: "0001141964"
company_name: "PUBLIC CO MANAGEMENT CORP"
filed_at: "2026-01-20T23:59:59+00:00"
generated_at: "2026-05-16T09:29:07.267590+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# PCMC auditor resigns (ceased ops); new auditor hired; 10-K delayed by EDGAR Next issue

## Summary
- Auditor Hudgens CPA ceased operations; resigned effective Dec 30, 2025.
- No disagreements or reportable events with Hudgens during past two fiscal years.
- Engaged L J Soldinger Associates as new independent auditor on Dec 31, 2025; board approved.
- Unable to file 10-K on Dec 29, 2025 or Form 12b-25 because SEC had not enrolled company in EDGAR Next; enrollment completed Jan 14, 2026.

## SEC filing metadata
- accession: 0001214659-26-000622
- form_type: 8-K
- ticker: PCMC
- cik: 0001141964
- company_name: PUBLIC CO MANAGEMENT CORP
- filed_at: 2026-01-20T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 8.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1141964/000121465926000622/0001214659-26-000622-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1141964/000121465926000622/z1162638k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001214659-26-000622
- JSON: https://secwatch.observer/filing/0001214659-26-000622.json
- Plain text: https://secwatch.observer/filing/0001214659-26-000622.txt

## Source-grounded claims
- claim_id: 2ef2cac147d67e4857f89cfe3f5fae29ef9defd3
  claim: Hudgens CPA, PLLC resigned as auditor of PUBLIC CO MANAGEMENT CORP.
  evidence_excerpt: hat its independent auditor, Hudgens CPA, PLLC ( “Hudgens”) had ceased operations. Consequently, Hudgens de facto resigned as the Company’s independent registered accounting firm effective on that date. Hudgens’ reports on the Company’s financial statements for the fiscal years ended September 30, 2024 and September 30, 2023 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to accounting principles or practices, financial statement disclosures or auditing scope or procedures, except that such reports contained an explanatory paragraph regarding the Company’s ability to continue as a going concern. Hudgens indicated that balance sheets and the related statements of operations, stockholders’ deficit, and cash flows for each of the years in the two-year period then ended and the related notes (collectively referred to as the financial state
  evidence_url: https://www.sec.gov/Archives/edgar/data/1141964/000121465926000622/0001214659-26-000622-index.htm
- claim_id: a1dbb410820840285a74ef846276a74beb55ae98
  claim: PUBLIC CO MANAGEMENT CORP engaged L J Soldinger Associates, LLC as its auditor.
  evidence_excerpt: On December 31, 2025, the Company engaged L J Soldinger Associates, LLC (“Soldinger”) as its independent registered public accounting firm. During the fiscal years ended September 30, 2025 and 2024, and through the effective date of Soldinger’s engagement, neither the Company nor anyone acting on its behalf consulted
  evidence_url: https://www.sec.gov/Archives/edgar/data/1141964/000121465926000622/0001214659-26-000622-index.htm

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