---
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"
generated_at: "2026-06-05T00:17:51.054249+00:00"
event_type: "regulatory"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# World Health Energy Holdings dismisses Deloitte, appoints Barzily as auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: regulatory
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-009547
- JSON: https://secwatch.observer/filing/0001493152-24-009547.json
- Plain text: https://secwatch.observer/filing/0001493152-24-009547.txt

## Key facts
- Auditor Changes
  WORLD HEALTH ENERGY HOLDINGS, INC. engaged Barzily and Co CPAs as its auditor.
  - Action: engagement
  - Auditor: Barzily and Co CPAs
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/943535/000149315224009547/0001493152-24-009547-index.htm
- Auditor Changes
  WORLD HEALTH ENERGY HOLDINGS, INC. dismissed Brightman Almagor Zohar & Co., Certified Public Accountants, a Firm in the Deloitte Global Network as its auditor.
  - Action: dismissal
  - Auditor: Brightman Almagor Zohar & Co., Certified Public Accountants, a Firm in the Deloitte Global Network
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/943535/000149315224009547/0001493152-24-009547-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.