{"schema_version":"secwatch.filing_event.v1","accession":"0001640334-22-000210","form_type":"8-K","ticker":"PHCI","cik":"0001620749","company_name":"Panamera Holdings Corp","filed_at":"2022-01-31T23:59:59+00:00","discovered_at":"2026-05-14T18:04:07.416262+00:00","generated_at":"2026-06-27T13:35:28.481847+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Panamera Holdings dismisses auditor MaloneBailey, appoints M&K CPAS; prior reports had going concern qualification","bullets":["Dismissed MaloneBailey LLP as independent auditor effective Jan 25, 2022; Board approved by unanimous written consent.","Engaged M&K CPAS, PLLC as new independent registered public accounting firm for fiscal year ended July 31, 2021.","MaloneBailey’s reports on FY2020 and FY2019 financial statements contained a going concern qualification.","No disagreements or reportable events occurred with MaloneBailey during the two most recent fiscal years.","New auditor M&K CPAS had no prior consultations with the company on accounting principles or audit opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001640334-22-000210","json":"https://secwatch.observer/filing/0001640334-22-000210.json","markdown":"https://secwatch.observer/filing/0001640334-22-000210.md","text":"https://secwatch.observer/filing/0001640334-22-000210.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1620749/000164033422000210/0001640334-22-000210-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1620749/000164033422000210/phci_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T13:35:28.481847+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"}