{"schema_version":"secwatch.filing_event.v1","accession":"0001640334-23-000017","form_type":"8-K","ticker":"ELRE","cik":"0001438461","company_name":"Yinfu Gold Corp.","filed_at":"2023-01-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.000380+00:00","generated_at":"2026-06-20T18:42:29.105771+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Yinfu Gold dismisses auditor JLKZ, appoints Pan-China Singapore; going concern doubt noted","bullets":["Board dismissed JLKZ CPA LLP as auditor effective Jan 4, 2023; no disagreements or reportable events during engagement.","Engaged Pan-China Singapore PAC as new auditor effective Jan 5, 2023; no prior consultations on accounting or audit matters.","Company states that had JLKZ issued reports for FY 2019-2022, those reports would have included explanatory paragraphs about substantial going concern doubt.","No audit opinions were issued by JLKZ for those fiscal years; the company acknowledges underlying financial condition issues."],"urls":{"canonical":"https://secwatch.observer/filing/0001640334-23-000017","json":"https://secwatch.observer/filing/0001640334-23-000017.json","markdown":"https://secwatch.observer/filing/0001640334-23-000017.md","text":"https://secwatch.observer/filing/0001640334-23-000017.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1438461/000164033423000017/0001640334-23-000017-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1438461/000164033423000017/elre_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T18:42:29.105771+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":"3508d37d80b6f4cc90437157c23d503f6c5c08c1","claim":"Yinfu Gold Corp. engaged Pan-China Singapore PAC as its auditor.","evidence_excerpt":"Effective January 5, 2023, the Company has engaged Pan-China Singapore PAC (“PCCPA”) of Singapore as its new registered independent public accountant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1438461/000164033423000017/0001640334-23-000017-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Pan-China Singapore PAC"}],"fact_type":"auditor_change"},{"claim_id":"cad33bca787b5bd87589083407c6fd8fbeeabe3c","claim":"Yinfu Gold Corp. dismissed JLKZ CPA LLP as its auditor.","evidence_excerpt":"Effective January 4, 2023 the Board of Directors of Yinfu Gold Corporation., (the “Company”) dismissed JLKZ CPA LLP (“JLKZ”), as the Company’s auditor.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1438461/000164033423000017/0001640334-23-000017-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"JLKZ CPA LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}