{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-25-005629","form_type":"8-K","ticker":"NFSN","cik":"0001284454","company_name":"Nongfu Shop Digital New Retail Co., Ltd","filed_at":"2025-08-11T23:59:59+00:00","discovered_at":"2026-05-14T18:02:43.582269+00:00","generated_at":"2026-05-17T15:13:57.499256+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Nongfu Shop appoints new auditor; prior audit flagged going-concern doubt","bullets":["KCCW Accountancy Corp. resigned as independent auditor on Aug 6, 2025; Simon & Edward LLP appointed.","KCCW's FY2024 audit report included an explanatory paragraph expressing substantial doubt about going concern.","No disagreements between Nongfu Shop and KCCW on accounting principles or auditing scope.","Company filed KCCW's letter to SEC as Exhibit 16.1; no prior consultations with Simon."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-25-005629","json":"https://secwatch.observer/filing/0001477932-25-005629.json","markdown":"https://secwatch.observer/filing/0001477932-25-005629.md","text":"https://secwatch.observer/filing/0001477932-25-005629.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1284454/000147793225005629/0001477932-25-005629-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1284454/000147793225005629/ybcn_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T15:13:57.499256+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":"3a46b5faa8c949599d9ae7c99f481c7a58cb58a8","claim":"Nongfu Shop Digital New Retail Co., Ltd engaged Simon & Edward LLP as its auditor.","evidence_excerpt":"The Company’s Board of Directors adopted resolutions on August 5, 2025 to approve the engagement of Simon effective August 6, 2025 .","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1284454/000147793225005629/0001477932-25-005629-index.htm","confidence":0.9},{"claim_id":"6e6a90448c27cbb24e1c8f29d012e3205a2465b6","claim":"KCCW Accountancy Corp. resigned as auditor of Nongfu Shop Digital New Retail Co., Ltd.","evidence_excerpt":"On August 6, 2025, The Company’s independent registered public accounting firm, KCCW Accountancy Corp. 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Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001493152-26-025033","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-22T20:24:34+00:00","headline":"Waste Energy Corp. replaces independent auditor; Integrität resigns, M&K CPAs appointed","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025033","json":"https://secwatch.observer/filing/0001493152-26-025033.json","markdown":"https://secwatch.observer/filing/0001493152-26-025033.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"The Company’s Board of Directors adopted resolutions on August 5, 2025 to approve the engagement of Simon effective August 6, 2025 .","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1284454/000147793225005629/0001477932-25-005629-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee and Board of Directors approved the engagement of M&K CPAs, PLLC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of customary client acceptance procedures and execution of a final engagement letter.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm"}},{"accession":"0001628280-26-035328","ticker":"TUSK","company_name":"MAMMOTH ENERGY SERVICES, INC.","filed_at":"2026-05-15T12:29:32+00:00","headline":"Mammoth Energy Services replaces auditor Deloitte with Carr, Riggs & Ingram","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-035328","json":"https://secwatch.observer/filing/0001628280-26-035328.json","markdown":"https://secwatch.observer/filing/0001628280-26-035328.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/tusk-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"The Company’s Board of Directors adopted resolutions on August 5, 2025 to approve the engagement of Simon effective August 6, 2025 .","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1284454/000147793225005629/0001477932-25-005629-index.htm","comparable_excerpt":"Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. 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Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}