---
schema_version: "secwatch.filing_event.v1"
accession: "0001477932-26-000016"
form_type: "8-K"
ticker: "UMEW"
cik: "0001114936"
company_name: "UMeWorld Inc."
filed_at: "2026-01-05T23:59:59+00:00"
generated_at: "2026-05-16T11:37:49.009063+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# UMeWorld auditor J&S Associate PLT resigns due to partner rotation, no disagreements

## Summary
- J&S Associate PLT resigned as independent auditor on Dec 31, 2025.
- Resignation triggered by required audit engagement partner rotation under PCAOB rules.
- No disagreements or reportable events occurred in fiscal years 2024 or 2025.
- Former auditor's reports on financial statements were unqualified and without modifications.

## SEC filing metadata
- accession: 0001477932-26-000016
- form_type: 8-K
- ticker: UMEW
- cik: 0001114936
- company_name: UMeWorld Inc.
- filed_at: 2026-01-05T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1114936/000147793226000016/0001477932-26-000016-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1114936/000147793226000016/umewf_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-26-000016
- JSON: https://secwatch.observer/filing/0001477932-26-000016.json
- Plain text: https://secwatch.observer/filing/0001477932-26-000016.txt

## Source-grounded claims
- claim_id: 5ce75bad1be1a294f60edf3e40b6dbc657ab10eb
  claim: J&S Associate PLT resigned as auditor of UMeWorld Inc..
  evidence_excerpt: ☐ Item 4.01 - Changes in Registrant’s Certifying Accountant On December 31, 2025, J&S Associate PLT (PCAOB Registration No. 6743) (the “Former Auditor”) resigned as the independent registered public accounting firm of UMeWorld Inc. (the “Company”). The resignation was tendered in accordance with the Former Auditor’s responsibilities under the rules and standards of the Public Company Accounting Oversight Board and was due to required audit engagement partner rotation in accordance with PCAOB independence requirements and Rule 2-01(c)(6) of Regulation S-X.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1114936/000147793226000016/0001477932-26-000016-index.htm

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