---
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"
generated_at: "2026-06-03T06:23:18.163657+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Cosmos Health dismisses KPMG as auditor; KPMG unable to complete FY2023 audit on time

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-24-002352
- JSON: https://secwatch.observer/filing/0001477932-24-002352.json
- Plain text: https://secwatch.observer/filing/0001477932-24-002352.txt

## Key facts
- Auditor Changes
  Cosmos Health Inc. dismissed KPMG Certified Auditors S.A. as its auditor.
  - Action: dismissal
  - Auditor: KPMG Certified Auditors S.A.
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1474167/000147793224002352/0001477932-24-002352-index.htm

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