{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-024914","form_type":"8-K","ticker":"NMGX","cik":"0000891417","company_name":"Nano Magic Inc.","filed_at":"2024-06-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:22.338362+00:00","generated_at":"2026-06-01T02:39:49.222361+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Nano Magic dismisses UHY LLP, appoints Fruci & Associates as new auditor","bullets":["UHY LLP dismissed as independent auditor on June 19, 2024; its 2022 and 2023 reports included a going-concern doubt.","No disagreements with UHY on accounting principles; only a previously disclosed material weakness in internal controls.","Fruci & Associates II, PLLC engaged as new auditor effective June 19, 2024; no prior consultations with the firm.","UHY LLP's letter agreeing with the company's statements is filed as Exhibit 16.1 (not included in filing body)."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-024914","json":"https://secwatch.observer/filing/0001493152-24-024914.json","markdown":"https://secwatch.observer/filing/0001493152-24-024914.md","text":"https://secwatch.observer/filing/0001493152-24-024914.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/891417/000149315224024914/0001493152-24-024914-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/891417/000149315224024914/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T02:39:49.222361+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}