{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-043719","form_type":"8-K","ticker":null,"cik":"0001973056","company_name":"Bowen Acquisition Corp","filed_at":"2026-09-22T20:30:16+00:00","discovered_at":"2026-09-22T20:31:01.673820+00:00","generated_at":"2026-09-22T20:31:17.476785+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Bowen Acquisition dismisses auditor UHY, appoints INBERGO","bullets":["On Sep 9, 2026, Bowen notified UHY LLP of dismissal; Audit Committee approved INBERGO CPA LLP on Aug 31, 2026.","UHY's FY2024 and FY2023 reports included going-concern explanatory paragraphs but no adverse/qualified opinions.","No disagreements with UHY on accounting principles or audit scope during FY2025, FY2024, and interim through Sep 9, 2026.","Material weakness in ICFR previously reported: lack of qualified SEC reporting professional; no other reportable events.","UHY declined to furnish an SEC letter due to outstanding fees owed by the Company."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-043719","json":"https://secwatch.observer/filing/0001493152-26-043719.json","markdown":"https://secwatch.observer/filing/0001493152-26-043719.md","text":"https://secwatch.observer/filing/0001493152-26-043719.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1973056/000149315226043719/0001493152-26-043719-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1973056/000149315226043719/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-22T20:31:17.476785+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"}