{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-23-002394","form_type":"8-K","ticker":null,"cik":"0001687065","company_name":"China WuYi Mountain, Ltd.","filed_at":"2023-04-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.036265+00:00","generated_at":"2026-06-17T03:40:15.950686+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"China Wuyi Mountain Ltd. dismisses auditor Sadler, Gibb; prior audit had going concern doubt","bullets":["Dismissed Sadler, Gibb & Associates as independent auditor on March 23, 2023.","Engaged Michael Gillespie & Associates as new auditor effective March 30, 2023.","Prior audit reports for period ended Aug 31, 2022 included substantial doubt about going concern.","No reportable events or disagreements during review period."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-23-002394","json":"https://secwatch.observer/filing/0001477932-23-002394.json","markdown":"https://secwatch.observer/filing/0001477932-23-002394.md","text":"https://secwatch.observer/filing/0001477932-23-002394.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1687065/000147793223002394/0001477932-23-002394-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1687065/000147793223002394/chinawuyi_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T03:40:15.950686+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":"1230baa72f52e2068a40852973b24e2ef53d4ff6","claim":"China WuYi Mountain, Ltd. dismissed Sadler, Gibb & Associates, LLC. as its auditor.","evidence_excerpt":"On March 23, 2023, the Board of Directors dismissed the Company's independent registered public accounting firm Sadler, Gibb & Associates, LLC., Draper, UTah.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1687065/000147793223002394/0001477932-23-002394-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Sadler, Gibb & Associates, LLC."},{"label":"Successor","value":"Michael Gillespie & Associates, PLLC."}],"fact_type":"auditor_change"},{"claim_id":"9e085e445421489814c8f9604d8d631da6d1fd6d","claim":"China WuYi Mountain, Ltd. engaged Michael Gillespie & Associates, PLLC. as its auditor.","evidence_excerpt":"On March 30, 2023, upon the recommendation of the Company's Board, the Company engaged Michael Gillespie & Associates, PLLC. (“MGAP”), as its new independent registered public accounting firm effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1687065/000147793223002394/0001477932-23-002394-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Michael Gillespie & Associates, PLLC."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}