secwatch.observer — SEC 8-K summary
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Issuer:     Metal Sky Star Acquisition Corp (MSSAF)
CIK:        0001882464
Form:       8-K
Filed at:   2026-09-17T15:34:20+00:00
Accession:  0001493152-26-043070
Event type: other_material
Sentiment:  negative
Materiality: 0.70
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Metal Sky Star dismisses auditor UHY; going-concern doubt and control weaknesses disclosed
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1882464/000149315226043070/0001493152-26-043070-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1882464/000149315226043070/form8-k.htm
  HTML page:      https://secwatch.observer/filing/0001493152-26-043070

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