---
schema_version: "secwatch.filing_event.v1"
accession: "0001551163-23-000027"
form_type: "8-K"
ticker: null
cik: "0000894560"
company_name: "BIOETHICS LTD"
filed_at: "2023-11-06T23:59:59+00:00"
generated_at: "2026-06-08T21:44:43.132929+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Bioethics dismisses auditor Pinnacle, engages Soldinger as new independent accountant

## Summary
- Dismissed Heaton & Company (Pinnacle) as independent auditor effective Oct 30, 2023.
- Engaged L J Soldinger Associates, LLC as new independent registered accounting firm.
- No disagreements or reportable events between Bioethics and Pinnacle per Item 304(a)(1)(iv)-(v).
- Pinnacle’s letter agreeing with the 8-K statements is attached as Exhibit 16.1.

## SEC filing metadata
- accession: 0001551163-23-000027
- form_type: 8-K
- cik: 0000894560
- company_name: BIOETHICS LTD
- filed_at: 2023-11-06T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/894560/000155116323000027/0001551163-23-000027-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/894560/000155116323000027/both8kvedgar1.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001551163-23-000027
- JSON: https://secwatch.observer/filing/0001551163-23-000027.json
- Plain text: https://secwatch.observer/filing/0001551163-23-000027.txt

## Key facts
- Auditor Changes
  BIOETHICS LTD engaged L J Soldinger Associates, LLC as its auditor.
  - Action: engagement
  - Auditor: L J Soldinger Associates, LLC
  source text: .01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT On October 30, 2023, the Company dismissed Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah (“Pinnacle”) as its independent registered accounting firm and engaged L J Soldinger Associates, LLC (“Soldinger”), as its new independent registered accounting firm. Since Pinnacle’s appointment as our independent registered accounting firm on April 3, 2018 and through October 29, 2023, which included its audits of our financial statements and reviews of Forms 10-K for the years ended December 31, 2017 through 2022, and reviews of the quarterly Forms 10Q for the first three quarters of the years ended December 31, 2018 through 2023 and for the three months ended March 31 and June 30, 2023, there were (i) no disagreements between the Company and Pinnacle on any matter of accounting principles or practices, financial statement disclos
  evidence_url: https://www.sec.gov/Archives/edgar/data/894560/000155116323000027/0001551163-23-000027-index.htm
- Auditor Changes
  BIOETHICS LTD dismissed Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah as its auditor.
  - Action: dismissal
  - Auditor: Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah
  - Successor: L J Soldinger Associates, LLC
  source text: o ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT On October 30, 2023, the Company dismissed Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah (“Pinnacle”) as its independent registered accounting firm and engaged L J Soldinger Associates, LLC (“Soldinger”), as its new independent registered accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/894560/000155116323000027/0001551163-23-000027-index.htm

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