---
schema_version: "secwatch.filing_event.v1"
accession: "0001553350-23-000454"
form_type: "8-K"
ticker: "GHST"
cik: "0001121795"
company_name: "GHST World Inc."
filed_at: "2023-10-30T23:59:59+00:00"
generated_at: "2026-06-09T05:37:14.108316+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# GHST World dismisses auditor Salberg, appoints Fruci; going concern and FY2022 restatement noted

## Summary
- Board dismissed Salberg & Company on Oct 25, 2023; effective Oct 26, appointed Fruci & Associates II as new auditor.
- Salberg's FY2023 and FY2022 audit reports included an explanatory paragraph about substantial doubt as going concern.
- Salberg advised that previously issued FY2022 audited financials could no longer be relied upon; re-audited statements filed Oct 2023.
- No disagreements or reportable events other than the previously disclosed restatement; new auditor not consulted on any accounting issues before engagement.

## SEC filing metadata
- accession: 0001553350-23-000454
- form_type: 8-K
- ticker: GHST
- cik: 0001121795
- company_name: GHST World Inc.
- filed_at: 2023-10-30T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1121795/000155335023000454/0001553350-23-000454-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1121795/000155335023000454/ghst_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001553350-23-000454
- JSON: https://secwatch.observer/filing/0001553350-23-000454.json
- Plain text: https://secwatch.observer/filing/0001553350-23-000454.txt

## Key facts
- Auditor Changes
  GHST World Inc. dismissed Salberg & Company, P.A. as its auditor.
  - Action: dismissal
  - Auditor: Salberg & Company, P.A.
  - Successor: Fruci & Associates II, PLLC
  source text: During the fiscal year ended June 30, 2023 and 2022 and the subsequent interim periods through October 26, 2023, the effective date of Salberg's dismissal, there were (i) no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Salberg on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Salberg would have caused Salberg to make reference thereto in its reports on the consolidated financial statements of the Company for such years
  evidence_url: https://www.sec.gov/Archives/edgar/data/1121795/000155335023000454/0001553350-23-000454-index.htm
- Auditor Changes
  GHST World Inc. engaged Fruci & Associates II, PLLC as its auditor.
  - Action: engagement
  - Auditor: Fruci & Associates II, PLLC
  source text: On October 26, 2023, following approval by the Company's Board of Directors, the Company appointed Fruci & Associates II, PLLC ("Fruci") as the new independent registered public accounting firm of the Company
  evidence_url: https://www.sec.gov/Archives/edgar/data/1121795/000155335023000454/0001553350-23-000454-index.htm

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