{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-009547","form_type":"8-K","ticker":"WHEN","cik":"0000943535","company_name":"WORLD HEALTH ENERGY HOLDINGS, INC.","filed_at":"2024-03-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.372742+00:00","generated_at":"2026-06-05T00:17:51.054249+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"World Health Energy Holdings dismisses Deloitte, appoints Barzily as auditor","bullets":["Dismissed Deloitte as independent auditor on March 6, 2024; Deloitte served since 2022.","Appointed Barzily and Co CPAs as new auditor on March 11, 2024 for fiscal year ending Dec 31, 2023.","No disagreements or reportable events with Deloitte during fiscal 2022 or through dismissal date.","Deloitte's audit report for FY2022 was unqualified; no adverse opinions or modifications."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-009547","json":"https://secwatch.observer/filing/0001493152-24-009547.json","markdown":"https://secwatch.observer/filing/0001493152-24-009547.md","text":"https://secwatch.observer/filing/0001493152-24-009547.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/943535/000149315224009547/0001493152-24-009547-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/943535/000149315224009547/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T00:17:51.054249+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":"8cc37db7dd569b2a102d6e377ecf7d49740d8c65","claim":"WORLD HEALTH ENERGY HOLDINGS, INC. engaged Barzily and Co CPAs as its auditor.","evidence_excerpt":"On March 11, 2024, in connection with the Dismissal, the Board appointed Barzily and Co CPAs (“Barzily”), as the Company’s independent registered public accounting firm for the year ending December 31, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/943535/000149315224009547/0001493152-24-009547-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Barzily and Co CPAs"}],"fact_type":"auditor_change"},{"claim_id":"9385398775fda8515db789e62312dcae6f5ba580","claim":"WORLD HEALTH ENERGY HOLDINGS, INC. dismissed Brightman Almagor Zohar & Co., Certified Public Accountants, a Firm in the Deloitte Global Network as its auditor.","evidence_excerpt":"On March 6, 2024, the Board of Directors (the “Board”) of World Health Energy Holdings, Inc. (the “Company”) dismissed Brightman Almagor Zohar & Co., Certified Public Accountants, a Firm in the Deloitte Global Network (“Deloitte”) 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/943535/000149315224009547/0001493152-24-009547-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Brightman Almagor Zohar & Co., Certified Public Accountants, a Firm in the Deloitte Global Network"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}