{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-041693","form_type":"8-K","ticker":"CFOO","cik":"0001310630","company_name":"China Foods Holdings Ltd.","filed_at":"2024-10-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.050722+00:00","generated_at":"2026-05-30T12:17:16.840129+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"China Foods Holdings dismisses auditor Olayinka Oyebola & Co., engages J&S Associate PLT","bullets":["Former auditor Olayinka Oyebola & Co. dismissed on September 30, 2024; new auditor J&S Associate PLT engaged on October 17, 2024.","No adverse opinions or disagreements existed with Olayinka during the 2023 audit or through dismissal.","Auditor change approved by the board of directors; no reportable events under Item 304(a)(1)(v) occurred.","Company provided disclosure letter to Olayinka; letter filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-041693","json":"https://secwatch.observer/filing/0001493152-24-041693.json","markdown":"https://secwatch.observer/filing/0001493152-24-041693.md","text":"https://secwatch.observer/filing/0001493152-24-041693.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1310630/000149315224041693/0001493152-24-041693-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1310630/000149315224041693/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T12:17:16.840129+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":"18090e187aed3211822ca2701769e8647561dd4b","claim":"China Foods Holdings Ltd. engaged J&S Associate PLT as its auditor.","evidence_excerpt":"On October 17, 2024, the company engaged J&S Associate PLT (“J&S”) as its new registered independent public accountant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1310630/000149315224041693/0001493152-24-041693-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"J&S Associate PLT"}],"fact_type":"auditor_change"},{"claim_id":"3a9b1fa667b93802c1170f455c32e8f49a9dd11c","claim":"China Foods Holdings Ltd. dismissed Olayinka Oyebola & Co. as its auditor.","evidence_excerpt":"On September 30, 2024, Olayinka Oyebola & Co. (“Olayinka”) was dismissed as the company’s registered independent public accountant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1310630/000149315224041693/0001493152-24-041693-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Olayinka Oyebola & Co."},{"label":"Successor","value":"J&S Associate PLT"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}