{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-029431","form_type":"8-K","ticker":null,"cik":"0001874999","company_name":"AG Acquisition Group III, Inc.","filed_at":"2023-08-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.956786+00:00","generated_at":"2026-06-11T07:07:58.239324+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"AG Acquisition Group III dismisses D. Brooks, appoints Hudgens CPA as auditor","bullets":["Dismissed D. Brooks and Associates CPAs, P.A. as independent auditor effective July 31, 2023.","Brooks' reports for FY2022 and prior period expressed substantial doubt about going concern.","No disagreements with Brooks on accounting principles or reportable events during the relevant periods.","Appointed Hudgens CPA, PLLC as new independent registered public accounting firm effective July 31, 2023.","No prior consultations with Hudgens regarding accounting matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-029431","json":"https://secwatch.observer/filing/0001493152-23-029431.json","markdown":"https://secwatch.observer/filing/0001493152-23-029431.md","text":"https://secwatch.observer/filing/0001493152-23-029431.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1874999/000149315223029431/0001493152-23-029431-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1874999/000149315223029431/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T07:07:58.239324+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":"aa0d642fd1bdfb57c7f2944d82f0b082f4a55ed5","claim":"AG Acquisition Group III, Inc. dismissed D. Brooks and Associates CPAs, P.A. as its auditor.","evidence_excerpt":"On July 31, 2023, the Board of Directors of AG Acquisition Group III, Inc. (the “Company”) dismissed D. Brooks and Associates CPAs, P.A. (“Brooks”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1874999/000149315223029431/0001493152-23-029431-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"D. Brooks and Associates CPAs, P.A."},{"label":"Successor","value":"Hudgens CPA, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"ad1db199040eb83dbcbba95b1832786eea044a5c","claim":"AG Acquisition Group III, Inc. engaged Hudgens CPA, PLLC as its auditor.","evidence_excerpt":"On July 31, 2023 , the Company’s Board of Directors appointed Hudgens CPA, PLLC (“Hudgens”) as the Company’s new independent registered public accounting firm as of July 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1874999/000149315223029431/0001493152-23-029431-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Hudgens CPA, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}