{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-029086","form_type":"8-K","ticker":null,"cik":"0001635136","company_name":"DUO WORLD INC","filed_at":"2023-08-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.637033+00:00","generated_at":"2026-06-11T08:27:58.871006+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Duo World disclaims reliance on FY2023 audited financials; auditor not PCAOB-registered","bullets":["Auditor CNGSN & Associates falsely stated it was PCAOB-registered in July 6, 2023 audit opinion.","Audited financial statements for fiscal year ended March 31, 2023 should not be relied upon.","Company filed late Form 10-Q for June 30, 2023 quarter due to lack of PCAOB-registered accountant.","Duo World seeking new PCAOB-registered accountant; expects engagement within a week."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-029086","json":"https://secwatch.observer/filing/0001493152-23-029086.json","markdown":"https://secwatch.observer/filing/0001493152-23-029086.md","text":"https://secwatch.observer/filing/0001493152-23-029086.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1635136/000149315223029086/0001493152-23-029086-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1635136/000149315223029086/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T08:27:58.871006+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":"603e83fb2d2c813b1d06d49b2f76118592ff013f","claim":"Manohar Chowdry & Associates resigned as auditor of DUO WORLD INC.","evidence_excerpt":"f Manohar Chowdry & Associates. As previously reported in our Form 8-K filed with the Commission on June 8, 2023, on May 11,","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1635136/000149315223029086/0001493152-23-029086-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Manohar Chowdry & Associates"}],"fact_type":"auditor_change"},{"claim_id":"65fba95773cd27cd5ec226f5bf24b9e7f2626eef","claim":"DUO WORLD INC engaged CNGSN & Associates LLP as its auditor.","evidence_excerpt":"the Company engaged CNGSN & Associates LLP, Bengaluru, India (\"CNGSN\"), to serve as our new independent registered public accounting firm, effective May 16, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1635136/000149315223029086/0001493152-23-029086-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CNGSN & Associates LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}