{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-021549","form_type":"8-K","ticker":"LCHD","cik":"0001715433","company_name":"Leader Capital Holdings Corp.","filed_at":"2023-06-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.181782+00:00","generated_at":"2026-06-13T22:53:54.228673+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 Holdings dismisses Centurion ZD CPA & Co., engages ARK PRO CPA as new auditor","bullets":["Board approved dismissal of Centurion ZD CPA & Co. effective June 15, 2023; engaged ARK PRO CPA & CO for FY 2023 audit.","Centurion's reports for FY 2021 and 2022 contained going concern explanatory paragraph but no adverse opinion.","Company had no disagreements with Centurion on accounting principles or audit scope.","Reportable event: material weaknesses in internal controls previously disclosed (no audit committee, inadequate policies, IT controls, accounting staff).","Centurion provided letter agreeing with statements in this 8-K (Exhibit 16.1)."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-021549","json":"https://secwatch.observer/filing/0001493152-23-021549.json","markdown":"https://secwatch.observer/filing/0001493152-23-021549.md","text":"https://secwatch.observer/filing/0001493152-23-021549.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1715433/000149315223021549/0001493152-23-021549-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1715433/000149315223021549/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T22:53:54.228673+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":"7749a0e33e595b38b9558c0e85acd6f56e3a2ef6","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/1715433/000149315223021549/0001493152-23-021549-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":"fa6784e10cf229a66c578ad471d8953c6880e09b","claim":"Leader Capital Holdings Corp. engaged ARK PRO CPA & CO as its auditor.","evidence_excerpt":"the Board of Directors of Leader Capital Holdings Corp. (the \"Company\") approved the engagement of ARK PRO CPA & CO (\"ARK\") as its independent registered public accounting firm for the fiscal year ended August 31, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1715433/000149315223021549/0001493152-23-021549-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"ARK PRO CPA & CO"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}