{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-011092","form_type":"8-K","ticker":null,"cik":"0001901297","company_name":"ZRCN Inc.","filed_at":"2025-05-15T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.423057+00:00","generated_at":"2026-05-21T05:53:10.596905+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"ZRCN appoints Kreston, PC as new independent auditor for FY ending March 2025","bullets":["Kreston, PC appointed as independent registered public accounting firm on May 12, 2025.","Engagement covers financial reporting period ending March 31, 2025.","No prior consultations with Kreston on accounting principles or audit opinion type.","Appointment is subject to completion of standard client acceptance procedures.","No mention of prior auditor or any reportable disagreements in the filing."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-011092","json":"https://secwatch.observer/filing/0001641172-25-011092.json","markdown":"https://secwatch.observer/filing/0001641172-25-011092.md","text":"https://secwatch.observer/filing/0001641172-25-011092.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1901297/000164117225011092/0001641172-25-011092-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1901297/000164117225011092/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-21T05:53:10.596905+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":"69c14e1fb410a922ec4efb345eb4ac50277c45d4","claim":"ZRCN Inc. engaged Kreston, PC. as its auditor.","evidence_excerpt":"ngaged Independent Registered Public Accounting Firm On May 12, 2025, Kreston, PC., (Kreston) was appointed as ZRCN Inc.’s (the “Company”) independent registered public PCAOB accounting firm for the financial reporting period ending March 31, 2025, subject to completion of its standard client acceptance procedures. During the two most recent years and the subsequent interim periods preceding Kreston’s appointment as independent accountant, the Company has not consulted with Kreston with respect to the application of accounting principles to a specific transaction, either completed or","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1901297/000164117225011092/0001641172-25-011092-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Kreston, PC."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}