{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-000521","form_type":"8-K","ticker":"KPEA","cik":"0001502557","company_name":"Kun Peng International Ltd.","filed_at":"2026-01-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.248082+00:00","generated_at":"2026-05-16T11:31:53.925121+00:00","sec_items":["4.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Kun Peng International auditor J&S resigns; GGF CPA appointed effective Dec 31, 2025","bullets":["J&S resigned as independent auditor on Dec 31, 2025; Board accepted Jan 1, 2026.","J&S audit reports for FY Sep 30, 2025 and 2024 contained going concern uncertainty but were otherwise unqualified.","No disagreements or reportable events occurred during the most recent fiscal year and subsequent period.","New auditor GGF CPA Ltd. engaged; it is registered with the PCAOB.","No prior consultations with GGF on accounting principles, disagreements, or reportable events."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-000521","json":"https://secwatch.observer/filing/0001493152-26-000521.json","markdown":"https://secwatch.observer/filing/0001493152-26-000521.md","text":"https://secwatch.observer/filing/0001493152-26-000521.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1502557/000149315226000521/0001493152-26-000521-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1502557/000149315226000521/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T11:31:53.925121+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":"b04347467a3054c4627f675ab2fd748237c4710c","claim":"Kun Peng International Ltd. engaged GGF CPA Ltd. as its auditor.","evidence_excerpt":"Appointment of New Independent Registered Public Accounting Firm The Company has engaged GGF CPA Ltd. (“GGF”) as our new independent registered public accounting firm. During the two most recent fiscal years and through the date of its engagement, we did not consult with GGF regarding either: (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements; or (ii) any matter that was either the subject of a disagreement or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K). In approving the selection of GGF as the Company’s new independent registered public accounting","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1502557/000149315226000521/0001493152-26-000521-index.htm","confidence":0.99},{"claim_id":"e55ae8d0d38b891cbc848404b633a767720774e7","claim":"J&S Associate PTL resigned as auditor of Kun Peng International Ltd..","evidence_excerpt":"Resignation of Previous Independent Registered Public Accounting Firm On December 31, 2025, Kun Peng International Ltd., a Nevada corporation (the “Company”) received the resignation of J&S Associate PTL (“J&S”) as the Company’s independent registered public accounting firm. The resignation of J&S was accepted and approved by our Board of Directors (“Board of Directors”) on January 1, 2026. J&S’s audit reports on the Company’s financial statements as of and for the fiscal years ended September 30, 2025 and 2024 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the audit reports on the financial statements of the Company for the fiscal years ended September 30, 2025 and 2024 contained an uncertainty about the Company’s ability to continue as a going concern. During our most","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1502557/000149315226000521/0001493152-26-000521-index.htm","confidence":0.99}],"comparable_filings":[{"accession":"0001437749-26-017078","ticker":"HRZN","company_name":"Horizon Technology Finance Corp","filed_at":"2026-05-14T20:32:25+00:00","headline":"Horizon Tech Finance dismisses RSM, appoints Grant Thornton as auditor","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-017078","json":"https://secwatch.observer/filing/0001437749-26-017078.json","markdown":"https://secwatch.observer/filing/0001437749-26-017078.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/hrzn20260514_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Appointment\nof New Independent Registered Public Accounting Firm The\nCompany has engaged GGF CPA Ltd. (“GGF”) as our new independent registered public accounting firm. During\nthe two most recent fiscal years and through the date of its engagement, we did not consult with GGF regarding either: (i) the application\nof accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered\non our financial statements; or (ii) any matter that was either the subject of a disagreement or a reportable event (as defined in Item\n304(a)(1)(v) of Regulation S-K). In approving the selection of GGF as the Company’s new independent registered public accounting","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1502557/000149315226000521/0001493152-26-000521-index.htm","comparable_excerpt":"the Board approved the appointment of Grant Thorton LLP (“GT”) to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ended December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm"}},{"accession":"0001753926-26-000860","ticker":"IPAR","company_name":"INTERPARFUMS INC","filed_at":"2026-05-13T21:21:12+00:00","headline":"Interparfums dismisses Forvis, appoints Grant Thornton as auditor","event_type":"other","sec_items":["4.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001753926-26-000860","json":"https://secwatch.observer/filing/0001753926-26-000860.json","markdown":"https://secwatch.observer/filing/0001753926-26-000860.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/822663/000175392626000860/0001753926-26-000860-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/822663/000175392626000860/ipar-20260508.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Appointment\nof New Independent Registered Public Accounting Firm The\nCompany has engaged GGF CPA Ltd. (“GGF”) as our new independent registered public accounting firm. During\nthe two most recent fiscal years and through the date of its engagement, we did not consult with GGF regarding either: (i) the application\nof accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered\non our financial statements; or (ii) any matter that was either the subject of a disagreement or a reportable event (as defined in Item\n304(a)(1)(v) of Regulation S-K). In approving the selection of GGF as the Company’s new independent registered public accounting","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1502557/000149315226000521/0001493152-26-000521-index.htm","comparable_excerpt":"tion S-K, other than, as previously disclosed in Item 9A of the Company’s Annual Report on Form 10-K for the years ended December 31, 2025 and 2024, a material weakness in internal control over financial reporting On May 8, 2026, the Audit Committee appointed Grant Thornton, LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/822663/000175392626000860/0001753926-26-000860-index.htm"}},{"accession":"0001477932-26-002377","ticker":"CRWE","company_name":"Crown Equity Holdings, Inc.","filed_at":"2026-04-17T23:59:59+00:00","headline":"Crown Equity Holdings appoints Vilki & Co. as auditor; prior report includes going concern","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-002377","json":"https://secwatch.observer/filing/0001477932-26-002377.json","markdown":"https://secwatch.observer/filing/0001477932-26-002377.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1103833/000147793226002377/0001477932-26-002377-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1103833/000147793226002377/crwe_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Appointment\nof New Independent Registered Public Accounting Firm The\nCompany has engaged GGF CPA Ltd. (“GGF”) as our new independent registered public accounting firm. During\nthe two most recent fiscal years and through the date of its engagement, we did not consult with GGF regarding either: (i) the application\nof accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered\non our financial statements; or (ii) any matter that was either the subject of a disagreement or a reportable event (as defined in Item\n304(a)(1)(v) of Regulation S-K). In approving the selection of GGF as the Company’s new independent registered public accounting","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1502557/000149315226000521/0001493152-26-000521-index.htm","comparable_excerpt":"On April 15, 2026, (the “Engagement Date”), the Company engaged Vilki & Co. (“Vilki”) as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2026 to replace L J Soldinger Associates, LLC (“Soldinger”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1103833/000147793226002377/0001477932-26-002377-index.htm"}},{"accession":"0001364954-26-000030","ticker":"CHGG","company_name":"CHEGG, INC","filed_at":"2026-04-15T23:59:59+00:00","headline":"Chegg dismisses Deloitte as auditor, appoints Grant Thornton effective April 13, 2026","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001364954-26-000030","json":"https://secwatch.observer/filing/0001364954-26-000030.json","markdown":"https://secwatch.observer/filing/0001364954-26-000030.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1364954/000136495426000030/0001364954-26-000030-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1364954/000136495426000030/chgg-20260413.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Appointment\nof New Independent Registered Public Accounting Firm The\nCompany has engaged GGF CPA Ltd. (“GGF”) as our new independent registered public accounting firm. During\nthe two most recent fiscal years and through the date of its engagement, we did not consult with GGF regarding either: (i) the application\nof accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered\non our financial statements; or (ii) any matter that was either the subject of a disagreement or a reportable event (as defined in Item\n304(a)(1)(v) of Regulation S-K). In approving the selection of GGF as the Company’s new independent registered public accounting","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1502557/000149315226000521/0001493152-26-000521-index.htm","comparable_excerpt":"on April 13, 2026 , the Audit Committee dismissed Deloitte as the Company's independent registered public accounting firm, effective immediately","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1364954/000136495426000030/0001364954-26-000030-index.htm"}},{"accession":"0001193125-26-126442","ticker":"INFQ","company_name":"Infleqtion, Inc.","filed_at":"2026-03-26T23:59:59+00:00","headline":"Infleqtion dismisses WithumSmith+Brown and engages KPMG as new independent auditor","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.35,"calibrated_materiality_score":0.35,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-126442","json":"https://secwatch.observer/filing/0001193125-26-126442.json","markdown":"https://secwatch.observer/filing/0001193125-26-126442.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2007825/000119312526126442/0001193125-26-126442-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2007825/000119312526126442/d35442d8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Appointment\nof New Independent Registered Public Accounting Firm The\nCompany has engaged GGF CPA Ltd. (“GGF”) as our new independent registered public accounting firm. During\nthe two most recent fiscal years and through the date of its engagement, we did not consult with GGF regarding either: (i) the application\nof accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered\non our financial statements; or (ii) any matter that was either the subject of a disagreement or a reportable event (as defined in Item\n304(a)(1)(v) of Regulation S-K). In approving the selection of GGF as the Company’s new independent registered public accounting","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1502557/000149315226000521/0001493152-26-000521-index.htm","comparable_excerpt":"(the “Company”) approved the dismissal of WithumSmith+Brown, PC (“Withum”), independent registered public accounting firm to Churchill Capital Corp X (“Churchill”) prior to its business combination (the “Business Combination”) with ColdQuanta, Inc.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2007825/000119312526126442/0001193125-26-126442-index.htm"}},{"accession":"0001493152-26-025685","ticker":"QWTR","company_name":"Quest Water Global, Inc.","filed_at":"2026-05-28T23:33:01+00:00","headline":"Quest Water Global changes auditor to KAN Accounting Solutions after Fruci resignation","event_type":"other","sec_items":["4.01"],"materiality_score":0.2,"calibrated_materiality_score":0.2,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025685","json":"https://secwatch.observer/filing/0001493152-26-025685.json","markdown":"https://secwatch.observer/filing/0001493152-26-025685.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226025685/0001493152-26-025685-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226025685/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Appointment\nof New Independent Registered Public Accounting Firm The\nCompany has engaged GGF CPA Ltd. (“GGF”) as our new independent registered public accounting firm. During\nthe two most recent fiscal years and through the date of its engagement, we did not consult with GGF regarding either: (i) the application\nof accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered\non our financial statements; or (ii) any matter that was either the subject of a disagreement or a reportable event (as defined in Item\n304(a)(1)(v) of Regulation S-K). In approving the selection of GGF as the Company’s new independent registered public accounting","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1502557/000149315226000521/0001493152-26-000521-index.htm","comparable_excerpt":"Fruci resigned as the Company’s independent accountant at the Company’s request on May 5, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226025685/0001493152-26-025685-index.htm"}},{"accession":"0001477932-26-003407","ticker":"GRVE","company_name":"GROOVE BOTANICALS INC.","filed_at":"2026-05-22T17:58:32+00:00","headline":"Groove Botanicals replaces auditor; prior reports noted going concern doubts","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003407","json":"https://secwatch.observer/filing/0001477932-26-003407.json","markdown":"https://secwatch.observer/filing/0001477932-26-003407.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/0001477932-26-003407-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/grve_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Appointment\nof New Independent Registered Public Accounting Firm The\nCompany has engaged GGF CPA Ltd. (“GGF”) as our new independent registered public accounting firm. During\nthe two most recent fiscal years and through the date of its engagement, we did not consult with GGF regarding either: (i) the application\nof accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered\non our financial statements; or (ii) any matter that was either the subject of a disagreement or a reportable event (as defined in Item\n304(a)(1)(v) of Regulation S-K). In approving the selection of GGF as the Company’s new independent registered public accounting","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1502557/000149315226000521/0001493152-26-000521-index.htm","comparable_excerpt":"On May 13, 2026, M. S. Madhava Rao, Chartered Accountant (PCAOB ID 06662) (“Madhava Rao”) resigned as the independent registered public accounting firm of GROOVE BOTANICALS, INC., a Nevada corporation (the “Company”), effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/0001477932-26-003407-index.htm"}},{"accession":"0001193125-26-234494","ticker":"RMIX","company_name":"Suncrete, Inc.","filed_at":"2026-05-21T20:26:49+00:00","headline":"Suncrete changes auditor to Grant Thornton; prior auditor flagged going concern","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-234494","json":"https://secwatch.observer/filing/0001193125-26-234494.json","markdown":"https://secwatch.observer/filing/0001193125-26-234494.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/0001193125-26-234494-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/d153034d8ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Appointment\nof New Independent Registered Public Accounting Firm The\nCompany has engaged GGF CPA Ltd. (“GGF”) as our new independent registered public accounting firm. During\nthe two most recent fiscal years and through the date of its engagement, we did not consult with GGF regarding either: (i) the application\nof accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered\non our financial statements; or (ii) any matter that was either the subject of a disagreement or a reportable event (as defined in Item\n304(a)(1)(v) of Regulation S-K). In approving the selection of GGF as the Company’s new independent registered public accounting","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1502557/000149315226000521/0001493152-26-000521-index.htm","comparable_excerpt":"As previously disclosed, on April 8, 2026, the audit committee of the board of directors of the Company (the “Board”) approved the engagement of Grant Thornton LLP (“Grant Thornton”) as the independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/0001193125-26-234494-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}