{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-22-034232","form_type":"8-K","ticker":"LCHD","cik":"0001715433","company_name":"Leader Capital Holdings Corp.","filed_at":"2022-12-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:51.853951+00:00","generated_at":"2026-06-21T10:18:51.009309+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Leader Capital’s new auditor YCY resigned after 27 days; prior auditor Centurion re-engaged","bullets":["YCY CPAS PLLC resigned on Nov 29, 2022 citing partner health issues and limited staffing.","Board re-engaged Centurion ZD CPA & Co. on Nov 30, 2022 as independent auditor for FY ended Aug 31, 2022.","YCY issued no audit reports and had no disagreements with the Company during its brief engagement.","Centurion had been dismissed on Nov 2, 2022 prior to YCY's engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-22-034232","json":"https://secwatch.observer/filing/0001493152-22-034232.json","markdown":"https://secwatch.observer/filing/0001493152-22-034232.md","text":"https://secwatch.observer/filing/0001493152-22-034232.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1715433/000149315222034232/0001493152-22-034232-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1715433/000149315222034232/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T10:18:51.009309+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":"1ac9aa3e18aa3e91d43dbce151c3500629bbb110","claim":"Leader Capital Holdings Corp. dismissed Centurion ZD CPA & Co. as its auditor.","evidence_excerpt":"On the same day, the Board of Directors approved the dismissal of Centurion ZD CPA & Co. (“Centurion”) as independent registered public accounting firm of the Company.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1715433/000149315222034232/0001493152-22-034232-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Centurion ZD CPA & Co."}],"fact_type":"auditor_change"},{"claim_id":"2b0b9f6e67f1255cd5e99c843143508a39a436a1","claim":"Leader Capital Holdings Corp. engaged YCY CPAS PLLC as its auditor.","evidence_excerpt":"On November 2, 2022, Leader Capital Holdings Corp. (the “Company”) filed Form 8-K pursuant to Item 4.01 disclosing that the Board of Directors approved the engagement of YCY CPAS PLLC (“YCY”) as its independent registered public accounting firm for the fiscal year ended August 31, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1715433/000149315222034232/0001493152-22-034232-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"YCY CPAS PLLC"}],"fact_type":"auditor_change"},{"claim_id":"706938f028be51ddabbbbc27d1ee0672ae86160b","claim":"YCY CPAS PLLC resigned as auditor of Leader Capital Holdings Corp..","evidence_excerpt":"On November 29, 2022, the Company received a resignation letter from YCY stating that due to health issues by the partner in charge of the engagement and limited staffing at YCY, it could no longer serve as the Company’s audit firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1715433/000149315222034232/0001493152-22-034232-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"YCY CPAS PLLC"}],"fact_type":"auditor_change"},{"claim_id":"db652c3b26c8826c438a9ae784b30c2eca59ebcd","claim":"Leader Capital Holdings Corp. engaged Centurion ZD CPA & Co. as its auditor.","evidence_excerpt":"On November 30, 2022, the Board of Directors approved the engagement of Centurion as its independent registered public accounting firm for the fiscal year ended August 31, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1715433/000149315222034232/0001493152-22-034232-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Centurion ZD CPA & Co."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}