secwatch.observer — SEC 8-K summary
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Issuer:     Classover Holdings, Inc. (KIDZ)
CIK:        0002022308
Form:       8-K
Filed at:   2025-07-03T23:59:59+00:00
Accession:  0001477932-25-004925
Event type: regulatory
Sentiment:  neutral
Materiality: 0.55
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/2022308/000147793225004925/0001477932-25-004925-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/2022308/000147793225004925/class_8k.htm
  HTML page:      https://secwatch.observer/filing/0001477932-25-004925

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