---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-24-016508"
form_type: "8-K"
ticker: "IBAC"
cik: "0001998781"
company_name: "IB Acquisition Corp."
filed_at: "2024-04-26T23:59:59+00:00"
generated_at: "2026-06-03T06:45:57.342515+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# IB Acquisition Corp. dismisses UHY as auditor, appoints MaloneBailey; prior reports included going concern note

## Summary
- Dismissed UHY LLP as independent auditor effective April 22, 2024; appointed MaloneBailey LLP on April 24, 2024.
- No disagreements with UHY on accounting principles or audit scope during fiscal years 2022, 2023 and through dismissal date.
- Prior audit reports from UHY included an explanatory paragraph regarding substantial doubt about the company's ability to continue as a going concern.
- MaloneBailey was not consulted on any accounting matters prior to appointment.

## SEC filing metadata
- accession: 0001493152-24-016508
- form_type: 8-K
- ticker: IBAC
- cik: 0001998781
- company_name: IB Acquisition Corp.
- filed_at: 2024-04-26T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1998781/000149315224016508/0001493152-24-016508-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1998781/000149315224016508/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-016508
- JSON: https://secwatch.observer/filing/0001493152-24-016508.json
- Plain text: https://secwatch.observer/filing/0001493152-24-016508.txt

## Key facts
- Auditor Changes
  IB Acquisition Corp. engaged MaloneBailey LLP as its auditor.
  - Action: engagement
  - Auditor: MaloneBailey LLP
  source text: On April 24, 2024, the Audit Committee appointed of MaloneBailey LLP (“MaloneBailey”) as the Company’s independent registered public accounting firm for the fiscal year ended September 30, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1998781/000149315224016508/0001493152-24-016508-index.htm
- Auditor Changes
  IB Acquisition Corp. dismissed UHY LLP as its auditor.
  - Action: dismissal
  - Auditor: UHY LLP
  - Successor: MaloneBailey LLP
  source text: On April 22, 2024, after approval of the Audit Committee of the Board of Directors (the “Audit Committee”) of IB Acquisition Corp. (the “Company”), the Company dismissed UHY LLP (“UHY”) as its independent registered public accounting firm, effective as of such date.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1998781/000149315224016508/0001493152-24-016508-index.htm

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