secwatch.observer — SEC 8-K summary
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Issuer:     UMeWorld Inc. (UMEW)
CIK:        0001114936
Form:       8-K
Filed at:   2026-01-05T23:59:59+00:00
Accession:  0001477932-26-000016
Event type: other
Sentiment:  neutral
Materiality: 0.20
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1114936/000147793226000016/0001477932-26-000016-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1114936/000147793226000016/umewf_8k.htm
  HTML page:      https://secwatch.observer/filing/0001477932-26-000016

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer