{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-22-030167","form_type":"8-K","ticker":"LCHD","cik":"0001715433","company_name":"Leader Capital Holdings Corp.","filed_at":"2022-11-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:51.853507+00:00","generated_at":"2026-06-22T14:42:51.194584+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Leader Capital dismisses auditor Centurion ZD, engages YCY CPAS; cites material weaknesses","bullets":["Board approved dismissal of Centurion ZD CPA & Co. as independent auditor effective Oct 31, 2022.","Engagement of YCY CPAS PLLC as new independent auditor for fiscal year ended Aug 31, 2022, subject to client acceptance.","Centurion's reports for FY2021 and FY2020 included a going-concern explanatory paragraph; no disagreements.","Reportable event: material weaknesses in internal control over financial reporting as of Aug 31, 2021 (no audit committee, inadequate policies, IT controls, accounting personnel)."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-22-030167","json":"https://secwatch.observer/filing/0001493152-22-030167.json","markdown":"https://secwatch.observer/filing/0001493152-22-030167.md","text":"https://secwatch.observer/filing/0001493152-22-030167.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1715433/000149315222030167/0001493152-22-030167-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1715433/000149315222030167/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T14:42:51.194584+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":"1d489fa6d75c20332eb64f0dc05b38fe6758c14e","claim":"Leader Capital Holdings Corp. dismissed Centurion ZD CPA & Co. as its auditor.","evidence_excerpt":"the Board of Directors approved the dismissal of Centurion ZD CPA & Co. (\"Centurion\") as independent registered public accounting firm of the Company effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1715433/000149315222030167/0001493152-22-030167-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Centurion ZD CPA & Co."},{"label":"Successor","value":"YCY CPAS PLLC"}],"fact_type":"auditor_change"},{"claim_id":"df0a7021fc56e5427cec0ccf390126b8962b2962","claim":"Leader Capital Holdings Corp. engaged YCY CPAS PLLC as its auditor.","evidence_excerpt":"the Board of Directors of Leader Capital Holdings Corp. (the \"Company\") approved the engagement of YCY CPAS PLLC (\"YCY\") as its independent registered public accounting firm for the fiscal year ended August 31, 2022, subject to YCY's completion of their client acceptance procedures.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1715433/000149315222030167/0001493152-22-030167-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"YCY CPAS PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}