{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-24-002502","form_type":"8-K/A","ticker":"COSM","cik":"0001474167","company_name":"Cosmos Health Inc.","filed_at":"2024-05-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.569362+00:00","generated_at":"2026-06-02T23:06:19.045408+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.78,"calibrated_materiality_score":0.78,"confidence":"high","headline":"Cosmos Health dismisses KPMG amid dispute over inventory transactions; appoints RBSM","bullets":["KPMG dismissed on April 26, 2024 after failing to complete 2023 audit timely; cites unresolved inventory concerns.","KPMG claims it identified transactions suggesting an illegal act may have occurred and requested investigation.","Company denies KPMG raised illegal-act claim; says independent inventory count on April 30 validated the transactions.","RBSM LLP appointed as new auditor on April 29, 2024 to audit FY 2023 financials, subject to client acceptance.","Audit Committee informed on April 10 that KPMG suspended work, causing delay in filing Form 10-K for 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-24-002502","json":"https://secwatch.observer/filing/0001477932-24-002502.json","markdown":"https://secwatch.observer/filing/0001477932-24-002502.md","text":"https://secwatch.observer/filing/0001477932-24-002502.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1474167/000147793224002502/0001477932-24-002502-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1474167/000147793224002502/cosm_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T23:06:19.045408+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":"671460b33cb1c9dabeb4a63138f83765e8b9def8","claim":"Cosmos Health Inc. dismissed KPMG Certified Auditors S.A. as its auditor.","evidence_excerpt":"On April 26, 2024, the Company dismissed 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/1474167/000147793224002502/0001477932-24-002502-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"}