{"schema_version":"secwatch.filing_event.v1","accession":"0001262463-23-000061","form_type":"8-K","ticker":null,"cik":"0001350156","company_name":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.","filed_at":"2023-08-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.680410+00:00","generated_at":"2026-06-12T05:47:03.362497+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Preaxia Health Care changes independent auditor to GreenGrowth CPAs","bullets":["Pinnacle Accountancy Group resigned as independent auditor on April 27, 2023; no adverse opinions or disagreements.","GreenGrowth CPAs was engaged as new independent registered public accounting firm on August 2, 2023.","Pinnacle provided a letter (Exhibit 16.1) confirming agreement with the 8-K disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001262463-23-000061","json":"https://secwatch.observer/filing/0001262463-23-000061.json","markdown":"https://secwatch.observer/filing/0001262463-23-000061.md","text":"https://secwatch.observer/filing/0001262463-23-000061.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1350156/000126246323000061/0001262463-23-000061-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1350156/000126246323000061/paxh8k401.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T05:47:03.362497+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":[{"claim_id":"5d50878706539990b7f8980c9e352626193c4b8c","claim":"Pinnacle Accountancy Group of Utah resigned as auditor of PREAXIA HEALTH CARE PAYMENT SYSTEMS INC..","evidence_excerpt":"On April 27, 2023, Pinnacle Accountancy Group of Utah (“Pinnacle”) resigned as the Registrant’s independent principal accountant to audit the Registrant’s financial statements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1350156/000126246323000061/0001262463-23-000061-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Pinnacle Accountancy Group of Utah"}],"fact_type":"auditor_change"},{"claim_id":"9d6a83a22cabf77a4bb8a707fc124f529c16233f","claim":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. engaged GreenGrowth CPAs as its auditor.","evidence_excerpt":"On August 2, 2023, the Registrant retained the firm of GreenGrowth CPAs (“GGCPA”) to serve as its principal independent accountant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1350156/000126246323000061/0001262463-23-000061-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"GreenGrowth CPAs"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}