{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-24-002483","form_type":"8-K/A","ticker":"COSM","cik":"0001474167","company_name":"Cosmos Health Inc.","filed_at":"2024-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.569013+00:00","generated_at":"2026-06-03T00:18:14.717422+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Cosmos Health dismisses KPMG, hires RBSM; KPMG flags possible illegal act, company disagrees","bullets":["Dismissed KPMG as auditor immediately on April 26, 2024; KPMG unable to complete 2023 audit on time.","KPMG says it identified transactions with a third-party consignment vendor suggesting an illegal act may have occurred and requested investigation.","Company disputes; says KPMG never said 'illegal act,' and inventory count on Apr 30 substantiated transaction.","Appointed RBSM LLP as new independent auditor on April 29, 2024 to audit fiscal year 2023 financial statements.","KPMG suspended audit work Apr 10; company unable to timely file Form 10-K for FY2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-24-002483","json":"https://secwatch.observer/filing/0001477932-24-002483.json","markdown":"https://secwatch.observer/filing/0001477932-24-002483.md","text":"https://secwatch.observer/filing/0001477932-24-002483.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1474167/000147793224002483/0001477932-24-002483-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1474167/000147793224002483/cosm_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T00:18:14.717422+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":"d259f77881f20e64922ecf09ad0af75546232829","claim":"Cosmos Health Inc. dismissed KPMG Certified Auditors S.A. as its auditor.","evidence_excerpt":"1;) to report the dismissal of KPMG Certified Auditors S.A. (“KPMG”) as the Company’s independent registered public accounting firm, effective immediately, and related matters under Item 4.01 of Form 8-K 0001474167 2024-04-26 2024-04-26 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K/A (AMENDMENT NO. 1) CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) April 26, 2024 Cosmos Health Inc. (Exact name of registrant as specified in its charter) Nevada 000-54436 27-0611758 (State or other jurisdiction of incorporation) (Commission File Number) (I.R.S. Employer Identification No.) 141 West Jackson Blvd , Suite 4236 , Chicago , Illinois 60604 (Address of principal executive offices) (Zip Code) Registrant’s telephone number, including area code ( 312 ) 865-0026 N","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1474167/000147793224002483/0001477932-24-002483-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"}