{"schema_version":"secwatch.filing_event.v1","accession":"0001640334-21-001789","form_type":"8-K","ticker":"COSG","cik":"0001706509","company_name":"Cosmos Group Holdings Inc.","filed_at":"2021-08-09T23:59:59+00:00","discovered_at":"2026-05-14T18:04:19.297604+00:00","generated_at":"2026-06-29T18:58:30.288028+00:00","sec_items":["9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Cosmos Group Holdings dismisses KCCW as auditor, hires J&S Associates for FY2021","bullets":["Board dismissed KCCW as auditor effective Aug 2, 2021; engaged J&S Associates for FY2021 audit.","KCCW's FY2020 audit report included going concern qualification due to no revenues and operating losses.","No disagreements with KCCW on accounting principles or audit scope during its engagement.","Prior auditor HKCM resigned June 2020 with similar going concern opinion; no disagreements.","Company has no revenues since inception and has incurred operating losses."],"urls":{"canonical":"https://secwatch.observer/filing/0001640334-21-001789","json":"https://secwatch.observer/filing/0001640334-21-001789.json","markdown":"https://secwatch.observer/filing/0001640334-21-001789.md","text":"https://secwatch.observer/filing/0001640334-21-001789.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1706509/000164033421001789/0001640334-21-001789-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1706509/000164033421001789/cosg_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-29T18:58:30.288028+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}