{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-035690","form_type":"8-K","ticker":"AAQL","cik":"0001672571","company_name":"Antiaging Quantum Living Inc.","filed_at":"2023-10-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.012126+00:00","generated_at":"2026-06-10T04:51:11.422963+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Antiaging Quantum Living replaces auditor Simon & Edward with PWN LLP","bullets":["Board dismissed Simon & Edward LLP as independent auditor effective October 4, 2023.","Appointed PWN LLP as new independent auditor for period ending September 30, 2023, subject to client acceptance.","No disagreements with Simon & Edward on accounting principles or audit scope in past two fiscal years and interim through June 30, 2023.","No reportable events under Item 304(a)(1)(v) occurred during those periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-035690","json":"https://secwatch.observer/filing/0001493152-23-035690.json","markdown":"https://secwatch.observer/filing/0001493152-23-035690.md","text":"https://secwatch.observer/filing/0001493152-23-035690.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1672571/000149315223035690/0001493152-23-035690-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1672571/000149315223035690/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T04:51:11.422963+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":"17e2dafd1902307925583bebff4a09602f2d803f","claim":"Antiaging Quantum Living Inc. engaged PWN LLP as its auditor.","evidence_excerpt":"the Company approved the appointment of PWN LLP (“PWN”) as the Company’s independent registered public accounting firm the financial period ending September 30, 2023, subject to completion of its standard client acceptance procedures.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1672571/000149315223035690/0001493152-23-035690-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"PWN LLP"}],"fact_type":"auditor_change"},{"claim_id":"bcc6b420c869e8f9376311ccd1f38c52816784fd","claim":"Antiaging Quantum Living Inc. dismissed Simon & Edward, LLP as its auditor.","evidence_excerpt":"This action effectively dismissed Simon & Edward as the Company’s independent registered public accounting firm as of October 4, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1672571/000149315223035690/0001493152-23-035690-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Simon & Edward, LLP"},{"label":"Successor","value":"PWN LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}