---
schema_version: "secwatch.filing_event.v1"
accession: "0001554795-24-000049"
form_type: "8-K/A"
ticker: null
cik: "0000790179"
company_name: "PRESTIGE CAPITAL CORP"
filed_at: "2024-03-12T23:59:59+00:00"
generated_at: "2026-06-04T23:32:48.208702+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# Prestige Capital Corp corrects auditor name; dismisses Pinnacle, retains Fruci & Associates II

## Summary
- Amendment corrects the name of new audit firm in original 8-K filed December 5, 2023.
- Pinnacle Accountancy Group dismissed as independent auditor, effective December 5, 2023.
- Fruci & Associates II, PLLC engaged as new auditor on same date.
- No adverse opinions or disagreements with Pinnacle during the prior two fiscal years.
- Change approved by Board and Audit Committee; no report modifications on 2021 or 2022 financials.

## SEC filing metadata
- accession: 0001554795-24-000049
- form_type: 8-K/A
- cik: 0000790179
- company_name: PRESTIGE CAPITAL CORP
- filed_at: 2024-03-12T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/790179/000155479524000049/0001554795-24-000049-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/790179/000155479524000049/pgec0312form8ka1.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001554795-24-000049
- JSON: https://secwatch.observer/filing/0001554795-24-000049.json
- Plain text: https://secwatch.observer/filing/0001554795-24-000049.txt

## Key facts
- Auditor Changes
  PRESTIGE CAPITAL CORP engaged Fruci & Associates II, PLLC as its auditor.
  - Action: engagement
  - Auditor: Fruci & Associates II, PLLC
  source text: Also on December 5, 2023, the Company engaged the accounting firm of Fruci & Associates II, PLLC as the Company’s new independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/790179/000155479524000049/0001554795-24-000049-index.htm
- Auditor Changes
  PRESTIGE CAPITAL CORP dismissed Pinnacle Accountancy Group of Utah as its auditor.
  - Action: dismissal
  - Auditor: Pinnacle Accountancy Group of Utah
  - Successor: Fruci & Associates II, PLLC
  source text: On December 5, 2023, the Board of Directors (the “Board”) of Prestige Capital Corporation (“Prestige” or the “Company”) agreed to dismiss the Company’s independent registered public accounting firm, Pinnacle Accountancy Group of Utah (“Pinnacle”), effective as of December 5, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/790179/000155479524000049/0001554795-24-000049-index.htm

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