---
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"
generated_at: "2026-06-02T02:51:35.724861+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.45
calibrated_materiality_score: 0.45
confidence: "high"
source: SEC EDGAR
---

# IB Acquisition Corp. dismisses UHY, appoints MaloneBailey as auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.45
- calibrated_materiality_score: 0.45
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-018711
- JSON: https://secwatch.observer/filing/0001493152-24-018711.json
- Plain text: https://secwatch.observer/filing/0001493152-24-018711.txt

## Key facts
- Auditor Changes
  IB Acquisition Corp. dismissed UHY LLP as its auditor.
  - Action: dismissal
  - Auditor: UHY LLP
  - Successor: MaloneBailey LLP
  source text: 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/1998781/000149315224018711/0001493152-24-018711-index.htm
- Auditor Changes
  IB Acquisition Corp. engaged MaloneBailey LLP as its auditor.
  - Action: engagement
  - Auditor: MaloneBailey LLP
  source text: 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/1998781/000149315224018711/0001493152-24-018711-index.htm

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