{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-003579","form_type":"8-K","ticker":"CIMG","cik":"0001527613","company_name":"CIMG Inc.","filed_at":"2025-01-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.895601+00:00","generated_at":"2026-05-27T10:54:37.885262+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"CIMG terminates MaloneBailey as auditor, appoints Assentsure PAC effective Jan 20, 2025","bullets":["MaloneBailey terminated as independent auditor effective January 20, 2025; no disagreements or reportable events in prior periods.","Prior audit reports for FY 2022 and 2023 included a going-concern explanatory paragraph but no adverse opinions.","Assentsure PAC appointed to audit FY 2024 financials and review interim periods ending Dec 2024, Mar 2025, Jun 2025.","No consultations with Assentsure on accounting principles or audit scope prior to appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-003579","json":"https://secwatch.observer/filing/0001493152-25-003579.json","markdown":"https://secwatch.observer/filing/0001493152-25-003579.md","text":"https://secwatch.observer/filing/0001493152-25-003579.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1527613/000149315225003579/0001493152-25-003579-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1527613/000149315225003579/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-27T10:54:37.885262+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":"4f61b11bb39bfeeefe13ff1882a334a05feef22b","claim":"CIMG Inc. dismissed MaloneBailey, LLP as its auditor.","evidence_excerpt":"Changes in Registrant’s Certifying Accountant Termination of Current Independent Registered Public Accounting Firm The Audit Committee (the “Audit Committee”) of the Board of Directors of CIMG Inc. (the “Company”) has approved the termination of MaloneBailey, LLP (“MaloneBailey”) as its independent registered public accounting firm, effective January","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1527613/000149315225003579/0001493152-25-003579-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"MaloneBailey, LLP"},{"label":"Successor","value":"Assentsure PAC"}],"fact_type":"auditor_change"},{"claim_id":"c00316faca0ec659dc490311dbc177d0911aef28","claim":"CIMG Inc. engaged Assentsure PAC as its auditor.","evidence_excerpt":"anuary 20, 2025, the Company appointed Assentsure PAC (“Assentsure”) to serve as the Company’s independent registered","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1527613/000149315225003579/0001493152-25-003579-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Assentsure PAC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}