{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-25-004925","form_type":"8-K","ticker":"KIDZ","cik":"0002022308","company_name":"Classover Holdings, Inc.","filed_at":"2025-07-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.833167+00:00","generated_at":"2026-05-18T09:31:56.101593+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"ClassOver dismisses auditor after PCAOB sanctions; re-audits 2023 statements","bullets":["PCAOB censured Michael T. Studer CPA P.C. and Michael T. Studer, revoked registration, imposed $20k penalty for audit violations on another client.","The firm audited ClassOver's 2023 financial statements, which included a going concern explanatory paragraph.","On July 3, 2025, ClassOver dismissed the firm and engaged current auditor Bush & Associates CPA LLC to re-audit the 2023 statements.","No impact on 2024 financials; no disagreements or reportable events with former auditor.","Bush has served as auditor since 2024 and audited the 2024 financial statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-25-004925","json":"https://secwatch.observer/filing/0001477932-25-004925.json","markdown":"https://secwatch.observer/filing/0001477932-25-004925.md","text":"https://secwatch.observer/filing/0001477932-25-004925.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2022308/000147793225004925/0001477932-25-004925-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2022308/000147793225004925/class_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T09:31:56.101593+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":"329808a6e78788622edfae44157f9deb536bd1c0","claim":"Classover Holdings, Inc. engaged Bush & Associates CPA LLC as its auditor.","evidence_excerpt":"has engaged Bush & Associates CPA LLC, the Company’s current auditor (\"Bush\"), to re-audit the 2023 Financial Statements","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2022308/000147793225004925/0001477932-25-004925-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Bush & Associates CPA LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}