---
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"
generated_at: "2026-06-01T02:39:49.222361+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Nano Magic dismisses UHY LLP, appoints Fruci & Associates as new auditor

## Summary
- 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).

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-024914
- JSON: https://secwatch.observer/filing/0001493152-24-024914.json
- Plain text: https://secwatch.observer/filing/0001493152-24-024914.txt

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