{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-000411","form_type":"8-K","ticker":"AIXN","cik":"0000835662","company_name":"AiXin Life International, Inc.","filed_at":"2025-03-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:06.480103+00:00","generated_at":"2026-05-24T06:14:09.455222+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Aixin Life restating 2021 financials; auditor flagged acquisition accounting","bullets":["Restating 2021 financials after former auditor KCCW identified need to correct acquisition accounting for two 2021 deals.","Acquisitions of Aixin Shangyan Hotel and Aixintang Pharmacies (both under common control) not retroactively applied from period start.","Also correcting presentation of capital contribution from a major shareholder in 2021.","Company expects to file amended 8-K with restated financials and adjustments."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-000411","json":"https://secwatch.observer/filing/0001641172-25-000411.json","markdown":"https://secwatch.observer/filing/0001641172-25-000411.md","text":"https://secwatch.observer/filing/0001641172-25-000411.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/835662/000164117225000411/0001641172-25-000411-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/835662/000164117225000411/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T06:14:09.455222+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":"a8a7584e3ff5b75c2d36a116d60fc0ca5c2d6805","claim":"AiXin Life International, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"o its resignation from its position as the independent registered principal accounting firm of the Company, KCCW Certified Public Accountants (“KCCW”), advised the Company in writing of the need to restate the consolidated financial statements of the Company for the year ended December 31, 2021 (the “2021 Financial Statements”) to present the results of operations for the year ended December 31, 2021, as though the acquisitions of Aixin Shangyan Hotel and Aixintang Pharmacies had occurred at the beginning of the period. In addition to the necessary adjustments to the 2021 Financial Statements, the comparative financial statements and financial information for prior years included in the 2021 Financial Statements needed to be restated to reflect the retroactive adjustment of the financial","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/835662/000164117225000411/0001641172-25-000411-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"KCCW Certified Public Accountants"}],"fact_type":"auditor_change"},{"claim_id":"d89140ae3f2dc4bfe56200266a3b67040c7f8436","claim":"KCCW Certified Public Accountants resigned as auditor of AiXin Life International, Inc..","evidence_excerpt":"Prior to its resignation from its position as the independent registered principal accounting firm of the Company, KCCW Certified Public Accountants (\"KCCW\"), advised the Company in writing of the need to restate the consolidated financial statements of the Company for the year ended December 31, 2021 (the \"2021 Financial Statements\") to present the results of operations for the year ended December 31, 2021, as though the acquisitions of Aixin Shangyan Hotel and Aixintang Pharmacies had occurred at the beginning of the period.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/835662/000164117225000411/0001641172-25-000411-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"KCCW Certified Public Accountants"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}