{"schema_version":"secwatch.filing_event.v1","accession":"0001599916-24-000115","form_type":"8-K","ticker":null,"cik":"0001627469","company_name":"Photozou Holdings, Inc.","filed_at":"2024-05-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.313576+00:00","generated_at":"2026-06-02T22:09:00.092588+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Photozou dismisses BF Borgers as auditor after SEC bars firm from practice","bullets":["Board dismissed BF Borgers CPA PC as independent auditor on May 3, 2024.","BF Borgers reports on FY 2023 included a going-concern paragraph; no other qualifications.","No disagreements with BF Borgers during 2023 and through termination.","SEC issued a Rule 102(e) order on May 3, 2024, barring BF Borgers from practicing before the Commission.","Company previously disclosed material weaknesses in internal control over financial reporting."],"urls":{"canonical":"https://secwatch.observer/filing/0001599916-24-000115","json":"https://secwatch.observer/filing/0001599916-24-000115.json","markdown":"https://secwatch.observer/filing/0001599916-24-000115.md","text":"https://secwatch.observer/filing/0001599916-24-000115.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1627469/000159991624000115/0001599916-24-000115-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1627469/000159991624000115/ptzh8k_5624o.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T22:09:00.092588+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":"7160caf3933ee526a4154ecf9c59b14c7dcd50d3","claim":"Photozou Holdings, Inc. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 3, 2024, the Board of Directors of Photozou Holdings, Inc. (or the “Company”) approved the dismissal of BF Borgers CPA PC (“BF Borgers”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1627469/000159991624000115/0001599916-24-000115-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}