---
schema_version: "secwatch.filing_event.v1"
accession: "0001477932-23-005797"
form_type: "8-K"
ticker: "COSM"
cik: "0001474167"
company_name: "Cosmos Health Inc."
filed_at: "2023-08-07T23:59:59+00:00"
generated_at: "2026-06-12T04:05:14.414079+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Cosmos Health auditor Armanino resigns; KPMG hired; prior internal control weaknesses disclosed

## Summary
- Armanino LLP resigned effective upon engagement of new auditor or filing of Q3 10-Q, citing its transition away from public company audits.
- Prior audit reports for FY2021 and 2022 were unqualified; no disagreements or reportable events occurred.
- Material weaknesses in internal controls noted for FY2021/22: lack of segregation of duties, insufficient review, and inadequate ITGCs.
- KPMG Certified Auditors (Athens, Greece) appointed Aug 7, 2023, to audit FY2023 financials and review Q3 10-Q.
- No prior consultations with KPMG regarding disagreements or reportable events.

## SEC filing metadata
- accession: 0001477932-23-005797
- form_type: 8-K
- ticker: COSM
- cik: 0001474167
- company_name: Cosmos Health Inc.
- filed_at: 2023-08-07T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1474167/000147793223005797/0001477932-23-005797-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1474167/000147793223005797/cosm_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-23-005797
- JSON: https://secwatch.observer/filing/0001477932-23-005797.json
- Plain text: https://secwatch.observer/filing/0001477932-23-005797.txt

## Key facts
- Auditor Changes
  Armanino LLP resigned as auditor of Cosmos Health Inc..
  - Action: resignation
  - Auditor: Armanino LLP
  source text: ☐ ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT (a) Resignation of Previous Independent Registered Public Accounting Firm On August 1, 2023, Armanino LLP (the “Former Auditor”) advised Cosmos Health Inc.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1474167/000147793223005797/0001477932-23-005797-index.htm
- Auditor Changes
  Cosmos Health Inc. engaged KPMG Certified Auditors as its auditor.
  - Action: engagement
  - Auditor: KPMG Certified Auditors
  source text: On August 7, 2023, KPMG Certified Auditors, Athens, Greece, was appointed as the Company's independent registered public accounting firm upon recommendation by the Audit Committee of the Company's Board of Directors (the "Board") and the approval of the Board, to review the Company's Third Quarter Form 10-Q and audit the Company's consolidated financial statements as of and for the fiscal year ended December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1474167/000147793223005797/0001477932-23-005797-index.htm

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