{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-032495","form_type":"8-K","ticker":null,"cik":"0001901297","company_name":"ZRCN Inc.","filed_at":"2023-09-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.036448+00:00","generated_at":"2026-06-10T19:30:36.056922+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":"ZRCN dismisses Kreston GTA LLP as auditor, appoints Assurance Dimensions","bullets":["Dismissed Kreston GTA LLP as independent auditor effective Sept 12, 2023.","Kreston's prior reports included a going concern explanatory paragraph but no adverse opinions.","No disagreements or reportable events between ZRCN and Kreston during the relevant periods.","Appointed Assurance Dimensions as new auditor for fiscal year ending March 31, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-032495","json":"https://secwatch.observer/filing/0001493152-23-032495.json","markdown":"https://secwatch.observer/filing/0001493152-23-032495.md","text":"https://secwatch.observer/filing/0001493152-23-032495.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1901297/000149315223032495/0001493152-23-032495-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1901297/000149315223032495/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T19:30:36.056922+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":"725a9e1c563120a710858092766b460754d92bc7","claim":"ZRCN Inc. engaged Assurance Dimensions as its auditor.","evidence_excerpt":"On September 12, 2023, the Board appointed Assurance Dimensions (“AD”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ended March 31, 2024, effective September 12, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1901297/000149315223032495/0001493152-23-032495-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Assurance Dimensions"}],"fact_type":"auditor_change"},{"claim_id":"9551e1953b9e0ee86167d4a7ea98f98099d10589","claim":"ZRCN Inc. dismissed Kreston GTA LLP as its auditor.","evidence_excerpt":"On September 12, 2023, the Board of Directors (the “Board”) of ZRCN Inc. (the “Company”) dismissed Kreston GTA LLP (“Kreston”), the Company’s independent registered public accounting firm, effective on September 12, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1901297/000149315223032495/0001493152-23-032495-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Kreston GTA LLP"},{"label":"Successor","value":"Assurance Dimensions"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}