---
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"
generated_at: "2026-06-06T23:17:00.708951+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Photozou Holdings dismisses MaloneBailey, engages BF Borgers as new auditor

## Summary
- 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.

## SEC filing metadata
- accession: 0001599916-24-000031
- form_type: 8-K
- cik: 0001627469
- company_name: Photozou Holdings, Inc.
- filed_at: 2024-01-16T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001599916-24-000031
- JSON: https://secwatch.observer/filing/0001599916-24-000031.json
- Plain text: https://secwatch.observer/filing/0001599916-24-000031.txt

## Key facts
- Auditor Changes
  Photozou Holdings, Inc. dismissed MaloneBailey, LLP as its auditor.
  - Action: dismissal
  - Auditor: MaloneBailey, LLP
  - Successor: BF Borgers CPA PC
  source text: On January 11, 2024, Photozou Holdings Inc. (the "Company") dismissed its independent registered public accounting firm, MaloneBailey, LLP ("MB") effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1627469/000159991624000031/0001599916-24-000031-index.htm
- Auditor Changes
  Photozou Holdings, Inc. engaged BF Borgers CPA PC as its auditor.
  - Action: engagement
  - Auditor: BF Borgers CPA PC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1627469/000159991624000031/0001599916-24-000031-index.htm

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