---
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"
generated_at: "2026-05-18T09:31:56.101593+00:00"
event_type: "regulatory"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# ClassOver dismisses auditor after PCAOB sanctions; re-audits 2023 statements

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: regulatory
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-25-004925
- JSON: https://secwatch.observer/filing/0001477932-25-004925.json
- Plain text: https://secwatch.observer/filing/0001477932-25-004925.txt

## Key facts
- Auditor Changes
  Classover Holdings, Inc. engaged Bush & Associates CPA LLC as its auditor.
  - Action: engagement
  - Auditor: Bush & Associates CPA LLC
  source text: has engaged Bush & Associates CPA LLC, the Company’s current auditor ("Bush"), to re-audit the 2023 Financial Statements
  evidence_url: https://www.sec.gov/Archives/edgar/data/2022308/000147793225004925/0001477932-25-004925-index.htm

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