{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-016956","form_type":"8-K","ticker":"ATPC","cik":"0001713210","company_name":"Agape ATP Corp","filed_at":"2024-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.703215+00:00","generated_at":"2026-06-03T05:38:21.551459+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Agape ATP dismisses Marcum Asia as auditor, hires Assentsure PAC","bullets":["Board dismissed Marcum Asia CPAs LLP effective April 25, 2024; no disagreements on accounting principles or practices.","Material weaknesses cited: insufficient accounting personnel and lack of internal audit function.","New independent auditor Assentsure PAC engaged effective April 29, 2024, with no prior consultations.","Marcum Asia's letter to the SEC is attached as Exhibit 16.1 and incorporated by reference."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-016956","json":"https://secwatch.observer/filing/0001493152-24-016956.json","markdown":"https://secwatch.observer/filing/0001493152-24-016956.md","text":"https://secwatch.observer/filing/0001493152-24-016956.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1713210/000149315224016956/0001493152-24-016956-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1713210/000149315224016956/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T05:38:21.551459+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":"60c8b78ab60ecc3d93bc3a22f6fc3ed4614e9bcb","claim":"Agape ATP Corp engaged Assentsure PAC as its auditor.","evidence_excerpt":"We have engaged Assentsure PAC (“Assentsure”) as our independent registered public accounting firm, effective April 29, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1713210/000149315224016956/0001493152-24-016956-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Assentsure PAC"}]},{"claim_id":"d9251bbae6123e04ff1d969e1a2d48d3f92b7ed3","claim":"Agape ATP Corp dismissed Marcum Asia CPAs LLP as its auditor.","evidence_excerpt":"On April 24, 2024, our board of directors resolved to dismiss Marcum Asia CPAs LLP (“Marcum Asia”) as our independent accountants.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1713210/000149315224016956/0001493152-24-016956-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum Asia CPAs LLP"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}