---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-26-040735"
form_type: "8-K"
ticker: "OCAC"
cik: "0001926314"
company_name: "Ocean Capital Acquisition Corp"
filed_at: "2026-08-31T12:00:32+00:00"
generated_at: "2026-08-31T12:05:41.376465+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Ocean Capital Acquisition dismisses YCM, appoints HYYH as auditor; going concern doubt noted

## Summary
- Dismissed YCM CPA INC. as independent auditor effective Aug 26, 2026; appointed HYYH CPA. LLC effective Aug 27, 2026.
- YCM's audit reports for FY2025 and FY2024 contained explanatory paragraph on substantial doubt about going concern.
- No disagreements or reportable events with YCM during FY2024-2025 and interim period through Aug 26, 2026.
- Company requested YCM letter to SEC; letter dated Aug 31, 2026 filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001493152-26-040735
- form_type: 8-K
- ticker: OCAC
- cik: 0001926314
- company_name: Ocean Capital Acquisition Corp
- filed_at: 2026-08-31T12:00:32+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1926314/000149315226040735/0001493152-26-040735-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1926314/000149315226040735/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-26-040735
- JSON: https://secwatch.observer/filing/0001493152-26-040735.json
- Plain text: https://secwatch.observer/filing/0001493152-26-040735.txt

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