{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-020199","form_type":"8-K","ticker":null,"cik":"0001657045","company_name":"NEXT-ChemX Corporation.","filed_at":"2024-05-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.458431+00:00","generated_at":"2026-06-01T21:20:12.549106+00:00","sec_items":["4.01"],"event_type":"other","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"NEXT-ChemX appoints Fruci & Associates after prior auditor barred by SEC; Q1 filing delayed","bullets":["Previous auditor banned from practicing before SEC per SEC press release #2024-51.","Board appointed Fruci & Associates II PLLC as new independent auditor.","New auditor cannot begin Q1 2024 review until May 20; 10-Q filing will be late.","Company believes no errors exist in previously issued financial statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-020199","json":"https://secwatch.observer/filing/0001493152-24-020199.json","markdown":"https://secwatch.observer/filing/0001493152-24-020199.md","text":"https://secwatch.observer/filing/0001493152-24-020199.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1657045/000149315224020199/0001493152-24-020199-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1657045/000149315224020199/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T21:20:12.549106+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":"cc4099fe2d4587aabd42864142660670fda37121","claim":"NEXT-ChemX Corporation. engaged Fruci & Associates II PLLC as its auditor.","evidence_excerpt":"Board of Directors has appointed Fruci & Associates II PLLC, Certified Public Accountants based in Spokane, Washington (www.fruci.com) as the new audit firm of the Company","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1657045/000149315224020199/0001493152-24-020199-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Fruci & Associates II PLLC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}