---
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"
generated_at: "2026-06-02T23:06:19.045408+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.78
calibrated_materiality_score: 0.78
confidence: "high"
source: SEC EDGAR
---

# Cosmos Health dismisses KPMG amid dispute over inventory transactions; appoints RBSM

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.78
- calibrated_materiality_score: 0.78
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-24-002502
- JSON: https://secwatch.observer/filing/0001477932-24-002502.json
- Plain text: https://secwatch.observer/filing/0001477932-24-002502.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, the Company dismissed KPMG as the Company’s independent registered accountant, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1474167/000147793224002502/0001477932-24-002502-index.htm

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