{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-043070","form_type":"8-K","ticker":"MSSAF","cik":"0001882464","company_name":"Metal Sky Star Acquisition Corp","filed_at":"2026-09-17T15:34:20+00:00","discovered_at":"2026-09-17T15:35:03.898525+00:00","generated_at":"2026-09-17T15:35:10.727973+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Metal Sky Star dismisses auditor UHY; going-concern doubt and control weaknesses disclosed","bullets":["On Sept 4, 2026, Company notified UHY LLP of dismissal as independent auditor, approved by Audit Committee.","UHY audit reports for FY2024 and FY2025 included explanatory paragraphs on substantial doubt about going concern.","No disagreements with UHY on accounting principles, disclosures, or audit scope during FY2024-2025 and through Sept 4, 2026.","Reportable events disclosed: material weaknesses in internal control over financial reporting per 10-K Item 9A.","As of filing date, no successor auditor has been engaged for FY2026; UHY letter dated Sept 15, 2026 filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-043070","json":"https://secwatch.observer/filing/0001493152-26-043070.json","markdown":"https://secwatch.observer/filing/0001493152-26-043070.md","text":"https://secwatch.observer/filing/0001493152-26-043070.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1882464/000149315226043070/0001493152-26-043070-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1882464/000149315226043070/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-17T15:35:10.727973+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}