{"schema_version":"secwatch.filing_event.v1","accession":"0001554795-24-000037","form_type":"8-K","ticker":null,"cik":"0000790179","company_name":"PRESTIGE CAPITAL CORP","filed_at":"2024-03-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.928630+00:00","generated_at":"2026-06-05T05:07:38.343208+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Prestige Capital Corp dismisses Pinnacle Accountancy, hires Fruci & Associates as new auditor","bullets":["Board dismissed Pinnacle Accountancy Group of Utah as independent auditor, effective December 5, 2023.","Engaged Fruci & Associates as new independent registered public accounting firm on the same date.","Pinnacle's reports for FY 2021 and FY 2022 contained no adverse opinion or modification; no disagreements with the company."],"urls":{"canonical":"https://secwatch.observer/filing/0001554795-24-000037","json":"https://secwatch.observer/filing/0001554795-24-000037.json","markdown":"https://secwatch.observer/filing/0001554795-24-000037.md","text":"https://secwatch.observer/filing/0001554795-24-000037.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/790179/000155479524000037/0001554795-24-000037-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/790179/000155479524000037/pgec0301form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T05:07:38.343208+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":[{"claim_id":"6f15176eaec222a0f08fe5e3cdfb37b9d8948aaf","claim":"PRESTIGE CAPITAL CORP dismissed Pinnacle Accountancy Group of Utah as its auditor.","evidence_excerpt":"agreed to dismiss the Company’s independent registered public accounting firm, Pinnacle Accountancy Group of Utah","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/790179/000155479524000037/0001554795-24-000037-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Pinnacle Accountancy Group of Utah"},{"label":"Successor","value":"Fruci & Associates"}],"fact_type":"auditor_change"},{"claim_id":"a7c614eb1406396d420b82948a67d3f6975a137b","claim":"PRESTIGE CAPITAL CORP engaged Fruci & Associates as its auditor.","evidence_excerpt":"Also on December 5, 2023, the Company engaged the accounting firm of Fruci & Associates (“Fruci”) as the Company’s new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/790179/000155479524000037/0001554795-24-000037-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Fruci & Associates"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}