{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-018711","form_type":"8-K/A","ticker":"IBAC","cik":"0001998781","company_name":"IB Acquisition Corp.","filed_at":"2024-05-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.388321+00:00","generated_at":"2026-06-02T02:51:35.724861+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"IB Acquisition Corp. dismisses UHY, appoints MaloneBailey as auditor","bullets":["UHY LLP dismissed as independent auditor effective April 22, 2024, after Audit Committee approval.","MaloneBailey LLP appointed as new independent auditor for fiscal year ending Sep 30, 2024, effective April 24.","No disagreements with UHY on accounting principles or audit scope; prior report included going concern emphasis.","No prior consultations with MaloneBailey on accounting matters before appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-018711","json":"https://secwatch.observer/filing/0001493152-24-018711.json","markdown":"https://secwatch.observer/filing/0001493152-24-018711.md","text":"https://secwatch.observer/filing/0001493152-24-018711.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1998781/000149315224018711/0001493152-24-018711-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1998781/000149315224018711/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T02:51:35.724861+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":"063414480cd28e008a1fdb37c056a8b7a9e2471f","claim":"IB Acquisition Corp. dismissed UHY LLP as its auditor.","evidence_excerpt":"the Company dismissed UHY LLP (\"UHY\") as its independent registered public accounting firm, effective as of such date","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315224018711/0001493152-24-018711-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"UHY LLP"},{"label":"Successor","value":"MaloneBailey LLP"}]},{"claim_id":"bd53b7cd2d6c44b010dcb2b5c89ef2ddc279684e","claim":"IB Acquisition Corp. engaged MaloneBailey LLP as its auditor.","evidence_excerpt":"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_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315224018711/0001493152-24-018711-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"MaloneBailey LLP"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}