---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-26-007753"
form_type: "8-K"
ticker: null
cik: "0001874999"
company_name: "AG Acquisition Group III, Inc."
filed_at: "2026-02-23T23:59:59+00:00"
generated_at: "2026-05-16T01:15:36.060274+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# AG Acquisition Group III dismisses Hudgens CPA, appoints Marcum Asia as auditor

## Summary
- Board dismissed Hudgens CPA as independent auditor on Jan 23, 2026.
- Prior audit reports for FY 2025 and 2024 expressed substantial doubt about going concern; no adverse opinions.
- No disagreements or reportable events occurred during fiscal years 2024-2025 or through Jan 23, 2026.
- Appointed Marcum Asia CPAs LLP as new independent registered public accounting firm on Feb 18, 2026.
- No prior consultation with Marcum Asia regarding accounting principles or reportable events.

## SEC filing metadata
- accession: 0001493152-26-007753
- form_type: 8-K
- cik: 0001874999
- company_name: AG Acquisition Group III, Inc.
- filed_at: 2026-02-23T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1874999/000149315226007753/0001493152-26-007753-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1874999/000149315226007753/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-26-007753
- JSON: https://secwatch.observer/filing/0001493152-26-007753.json
- Plain text: https://secwatch.observer/filing/0001493152-26-007753.txt

## Source-grounded claims
- claim_id: 6a68f002ce0f8d91300fe174bce1998a0e9f274d
  claim: AG Acquisition Group III, Inc. dismissed Hudgens CPA, PLLC as its auditor.
  evidence_excerpt: On January 23, 2026, the Board of Directors (the “Board”) of AG Acquisition Group III, Inc. (the “Company”) dismissed Hudgens CPA, PLLC (“Hudgens”) as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1874999/000149315226007753/0001493152-26-007753-index.htm
- claim_id: df89f3d3ded482498208367d94dedafe8f7e069b
  claim: AG Acquisition Group III, Inc. engaged Marcum Asia CPAs LLP as its auditor.
  evidence_excerpt: On February 18, 2026, the Board appointed Marcum Asia CPAs LLP (“Marcum Asia”) as the Company’s new independent registered public accounting firm as of February 18, 2026.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1874999/000149315226007753/0001493152-26-007753-index.htm

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