{"schema_version":"secwatch.filing_event.v1","accession":"0001599916-24-000031","form_type":"8-K","ticker":null,"cik":"0001627469","company_name":"Photozou Holdings, Inc.","filed_at":"2024-01-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.860366+00:00","generated_at":"2026-06-06T23:17:00.708951+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Photozou Holdings dismisses MaloneBailey, engages BF Borgers as new auditor","bullets":["Dismissed MaloneBailey, LLP effective Jan 11, 2024; engaged BF Borgers CPA PC on Dec 1, 2023.","No disagreements or reportable events during fiscal years 2022/2021 or subsequent interim period.","Prior audit reports were unqualified except for a going concern emphasis paragraph.","Board, consisting solely of CEO Koichi Ishizuka, approved both auditor changes."],"urls":{"canonical":"https://secwatch.observer/filing/0001599916-24-000031","json":"https://secwatch.observer/filing/0001599916-24-000031.json","markdown":"https://secwatch.observer/filing/0001599916-24-000031.md","text":"https://secwatch.observer/filing/0001599916-24-000031.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1627469/000159991624000031/0001599916-24-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1627469/000159991624000031/ptzhchangeinauditor.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T23:17:00.708951+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":"142f1005c4c85cc8f046c195bfe406b9dcee1383","claim":"Photozou Holdings, Inc. dismissed MaloneBailey, LLP as its auditor.","evidence_excerpt":"On January 11, 2024, Photozou Holdings Inc. (the \"Company\") dismissed its independent registered public accounting firm, MaloneBailey, LLP (\"MB\") effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1627469/000159991624000031/0001599916-24-000031-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"MaloneBailey, LLP"},{"label":"Successor","value":"BF Borgers CPA PC"}],"fact_type":"auditor_change"},{"claim_id":"84ff3707777148101e546b202f77d58a9223448a","claim":"Photozou Holdings, Inc. engaged BF Borgers CPA PC as its auditor.","evidence_excerpt":"On December 1, 2023, the Company engaged BF Borgers CPA PC (\"BFB\") as its new independent registered public accountant for the fiscal year ending November 30, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1627469/000159991624000031/0001599916-24-000031-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BF Borgers CPA PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}