{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-24-002352","form_type":"8-K","ticker":"COSM","cik":"0001474167","company_name":"Cosmos Health Inc.","filed_at":"2024-04-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.570525+00:00","generated_at":"2026-06-03T06:23:18.163657+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Cosmos Health dismisses KPMG as auditor; KPMG unable to complete FY2023 audit on time","bullets":["Dismissed KPMG effective April 26, 2024; Audit Committee unanimous vote.","KPMG appointed August 2023 for Q3 review and FY2023 audit but could not complete on timely basis.","No disagreements or reportable events during KPMG's tenure from August 2023 through April 2024.","Company will file KPMG's letter to SEC as Exhibit 16.1 by amendment."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-24-002352","json":"https://secwatch.observer/filing/0001477932-24-002352.json","markdown":"https://secwatch.observer/filing/0001477932-24-002352.md","text":"https://secwatch.observer/filing/0001477932-24-002352.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1474167/000147793224002352/0001477932-24-002352-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1474167/000147793224002352/cosm_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T06:23:18.163657+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":"22233100a92a1fc87522550e9816d43342dd6c92","claim":"Cosmos Health Inc. dismissed KPMG Certified Auditors S.A. as its auditor.","evidence_excerpt":"On April 26, 2024, Cosmos Health Inc. (the “Company”) dismissed KPMG Certified Auditors S.A., Athens, Greece, (“KPMG”) as the Company’s independent registered accountant, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1474167/000147793224002352/0001477932-24-002352-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"KPMG Certified Auditors S.A."}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}