{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-22-036261","form_type":"8-K","ticker":null,"cik":"0001761534","company_name":"Golden Royal Development Inc.","filed_at":"2022-12-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.024757+00:00","generated_at":"2026-06-21T00:09:26.510727+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":"Golden Royal Development's auditor resigns; going concern modification cited","bullets":["Liggett & Webb P.A. resigned on Dec 13, 2022; audit reports for FY2021 and FY2020 included a going concern modification.","Former auditor advised that internal controls were deficient for reliable financial statements.","No disagreements on accounting principles or practices during the two most recent fiscal years.","Mac Accounting Group LLP appointed as new independent auditor on Dec 19, 2022.","No prior consultations with Mac Accounting Group regarding accounting or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-22-036261","json":"https://secwatch.observer/filing/0001493152-22-036261.json","markdown":"https://secwatch.observer/filing/0001493152-22-036261.md","text":"https://secwatch.observer/filing/0001493152-22-036261.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1761534/000149315222036261/0001493152-22-036261-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1761534/000149315222036261/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T00:09:26.510727+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":"562a6d8789b4f536958273668bc6cd951a020bfe","claim":"Liggett & Webb, P.A. resigned as auditor of Golden Royal Development Inc..","evidence_excerpt":"On December 13, 2022 Liggett & Webb, P.A. resigned from its position as the independent public accounting firm for Golden Royal Development Inc.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1761534/000149315222036261/0001493152-22-036261-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Liggett & Webb, P.A."},{"label":"Successor","value":"Mac Accounting Group LLP"}],"fact_type":"auditor_change"},{"claim_id":"7fdb85ebe9913b432a3f6979fbc593caf34c745e","claim":"Golden Royal Development Inc. engaged Mac Accounting Group LLP as its auditor.","evidence_excerpt":"On December 19, 2022, Golden Royal Development Inc. retained the firm of Mac Accounting Group LLP to serve as its new independent public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1761534/000149315222036261/0001493152-22-036261-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Mac Accounting Group LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}