{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-030173","form_type":"8-K","ticker":null,"cik":"0001616788","company_name":"LEGACY VENTURES INTERNATIONAL INC.","filed_at":"2023-08-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.568298+00:00","generated_at":"2026-06-11T03:32:16.065137+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Legacy Ventures International changes certifying accountant; MNP resigns, PCCPA engaged","bullets":["MNP LLP resigned as independent auditor on August 21, 2023; board accepted.","No disagreements or reportable events in past two fiscal years prior to resignation.","Prior audit reports for years ended June 30, 2022 and 2021 included going concern emphasis.","PAN-CHINA SINGAPORE PAC appointed as new independent registered accounting firm on same date.","Company has no audit committee; all decisions approved by board of directors."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-030173","json":"https://secwatch.observer/filing/0001493152-23-030173.json","markdown":"https://secwatch.observer/filing/0001493152-23-030173.md","text":"https://secwatch.observer/filing/0001493152-23-030173.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1616788/000149315223030173/0001493152-23-030173-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1616788/000149315223030173/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T03:32:16.065137+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":"1b6868105f9f032f0680624a727d9acd67d9621e","claim":"LEGACY VENTURES INTERNATIONAL INC. engaged PAN-CHINA SINGAPORE PAC as its auditor.","evidence_excerpt":"On August 21, 2023, we engaged PAN-CHINA SINGAPORE PAC (\"PCCPA\") as our new independent registered accounting firm with the approval of our board of directors.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1616788/000149315223030173/0001493152-23-030173-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"PAN-CHINA SINGAPORE PAC"}],"fact_type":"auditor_change"},{"claim_id":"20dabdc7010d733781c2582aff54b7af432ad6bf","claim":"MNP LLP resigned as auditor of LEGACY VENTURES INTERNATIONAL INC..","evidence_excerpt":"On August 21, 2023, we accepted the resignation of MNP LLP (\"MNP\") as our company’s independent principal accountant to audit the Company’s financial statements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1616788/000149315223030173/0001493152-23-030173-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"MNP LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}