{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-25-003216","form_type":"8-K","ticker":"NNAX","cik":"0001132509","company_name":"New Momentum Corp.","filed_at":"2025-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.617063+00:00","generated_at":"2026-05-22T22:04:47.638652+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":"Auditor J&S resigns; New Momentum engages Aloba, Awomolo for 2025 audit","bullets":["J&S Associate PLT resigned as independent auditor effective April 29, 2025; board accepted.","J&S reports for FY2023 and FY2024 contained no adverse opinion except going-concern note for 2024.","Going-concern doubt noted: net current liabilities of $721,979 as of Dec 31, 2024.","No disagreements or reportable events during 2023 or 2024 with prior auditor.","Aloba, Awomolo & Partners engaged to audit FY2025; no prior consultations occurred."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-25-003216","json":"https://secwatch.observer/filing/0001477932-25-003216.json","markdown":"https://secwatch.observer/filing/0001477932-25-003216.md","text":"https://secwatch.observer/filing/0001477932-25-003216.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1132509/000147793225003216/0001477932-25-003216-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1132509/000147793225003216/nnax_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T22:04:47.638652+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":"58776f2d957ad119e224139561bbae61de68b802","claim":"New Momentum Corp. engaged Aloba, Awomolo & Partners as its auditor.","evidence_excerpt":"Concurrently therewith, we retained the firm of Aloba, Awomolo & Partners (“ AAP”), to audit our consolidated financial statements for our fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1132509/000147793225003216/0001477932-25-003216-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Aloba, Awomolo & Partners"}],"fact_type":"auditor_change"},{"claim_id":"5cba789c26c4465863baf0fb045fd5f6575bcbbb","claim":"J&S Associate PLT resigned as auditor of New Momentum Corp..","evidence_excerpt":"On April 29, 2025, the Board of Directors of New Momentum Corporation, a Nevada corporation (“we” or “us”), accepted the resignation of J&S Associate PLT (“J&S”) as our independent registered public accountant, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1132509/000147793225003216/0001477932-25-003216-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"J&S Associate PLT"},{"label":"Successor","value":"Aloba, Awomolo & Partners"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}