{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-029514","form_type":"8-K","ticker":null,"cik":"0001635136","company_name":"DUO WORLD INC","filed_at":"2023-08-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.637246+00:00","generated_at":"2026-06-11T06:17:32.357772+00:00","sec_items":["4.01","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Duo World terminates auditor CNGSN after discovering lack of PCAOB registration; FY2023 audited statements not reliable.","bullets":["Previous auditor CNGSN & Associates LLP was not registered with PCAOB despite stating so in July 6, 2023 audit opinion.","CNGSN terminated; new PCAOB-registered auditor M.N. Vijay Kumar engaged effective August 17, 2023.","Audited financial statements for fiscal year ended March 31, 2023 (filed July 13, 2023) should no longer be relied upon."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-029514","json":"https://secwatch.observer/filing/0001493152-23-029514.json","markdown":"https://secwatch.observer/filing/0001493152-23-029514.md","text":"https://secwatch.observer/filing/0001493152-23-029514.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1635136/000149315223029514/0001493152-23-029514-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1635136/000149315223029514/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T06:17:32.357772+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":"34d3ec748ef6241d715f50c13fe862bd945b610a","claim":"DUO WORLD INC dismissed CNGSN & Associates LLP as its auditor.","evidence_excerpt":"Termination of CNGSN & Associates LLP As previously reported in our Form 8-K Current Report filed with the Commission on August 16, 2023, on or about August 11,","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1635136/000149315223029514/0001493152-23-029514-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"CNGSN & Associates LLP"}],"fact_type":"auditor_change"},{"claim_id":"4b8afaa400e8c54c302cb93c038117bd11f53e27","claim":"DUO WORLD INC engaged M.N. Vijay Kumar as its auditor.","evidence_excerpt":"The Company has engaged M.N. Vijay Kumar, Chartered Accountant, Bangalore, India (\"Kumar\"), to serve as the independent registered public accounting firm responsible for auditing the Company’s financial statements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1635136/000149315223029514/0001493152-23-029514-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"M.N. Vijay Kumar"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}