secwatch.observer — SEC 8-K summary
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Issuer:     Bowen Acquisition Corp (—)
CIK:        0001973056
Form:       8-K
Filed at:   2026-09-22T20:30:16+00:00
Accession:  0001493152-26-043719
Event type: other_material
Sentiment:  neutral
Materiality: 0.40
Item codes: 4.01
LLM model:  deepseek-v4-flash:cloud@v2

Bowen Acquisition dismisses auditor UHY, appoints INBERGO
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1973056/000149315226043719/0001493152-26-043719-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1973056/000149315226043719/form8-k.htm
  HTML page:      https://secwatch.observer/filing/0001493152-26-043719

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