{"schema_version":"secwatch.filing_event.v1","accession":"0001599916-25-000025","form_type":"8-K","ticker":null,"cik":"0001627469","company_name":"Photozou Holdings, Inc.","filed_at":"2025-03-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.235673+00:00","generated_at":"2026-05-25T17:54:36.475579+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":"Photozou Holdings dismisses Michael Gillespie & Associates, engages Bush & Associates as new auditor","bullets":["Board dismissed Michael Gillespie & Associates as independent auditor on January 13, 2025.","Engaged Bush & Associates CPA LLC as new independent registered public accounting firm on January 14, 2025.","No disagreements or reportable events occurred between the company and former auditor.","Bush & Associates will audit fiscal years ended Nov 30, 2024 and 2023.","Former auditor provided letter to SEC agreeing with disclosures, dated February 27, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001599916-25-000025","json":"https://secwatch.observer/filing/0001599916-25-000025.json","markdown":"https://secwatch.observer/filing/0001599916-25-000025.md","text":"https://secwatch.observer/filing/0001599916-25-000025.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1627469/000159991625000025/0001599916-25-000025-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1627469/000159991625000025/ptzh8k_3325o.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-25T17:54:36.475579+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":"1056739fd505a22ecce51af3518c3be529ab953b","claim":"Photozou Holdings, Inc. dismissed Michael Gillespie & Associates, PLLC as its auditor.","evidence_excerpt":"ccountant (a) Dismissal of Independent Registered Public Accounting Firm On January 13, 2025, the Board of Directors of Photozou Holdings, Inc. (or the “Company”) approved the dismissal of Michael Gillespie & Associates, PLLC (“Gillespie”) 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/1627469/000159991625000025/0001599916-25-000025-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Michael Gillespie & Associates, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"9d1ae3b81d11a12e1797f22b70af73a5400dc1bd","claim":"Photozou Holdings, Inc. engaged Bush & Associates CPA LLC as its auditor.","evidence_excerpt":"illespie & Associates, PLLC (“Gillespie”) as the Company’s independent registered public accounting firm. There were no (1) disagreements between the Company and Gillespie regarding accounting principles, financial statement disclosures, or auditing scope or procedures, as defined in Item 304(a)(1)(iv) of Regulation S-K, nor (2) reportable events as outlined in Item 304(a)(1)(v) of Regulation S-K. The Company has provided Gillespie with a copy of the foregoing disclosures it is making in this Current Report on Form 8-K prior to its filing and requested, in accordance with applicable practices, that Gillespie furnish a letter addressed to the Securities and Exchange Commission (“SEC”) stating whether or not it agrees with the statements made herein. Attached as Exhibit 16.1 is a copy of the Gillespie letter, dated February 27, 2025 . (b) Engagement of New Independent Registered Public Acc","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1627469/000159991625000025/0001599916-25-000025-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Bush & Associates CPA LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}