{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-017592","form_type":"8-K","ticker":"WNHK","cik":"0001503658","company_name":"Winning Catering Group, Inc.","filed_at":"2025-07-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.151493+00:00","generated_at":"2026-05-18T09:37:49.584655+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"LiquidValue Development Inc. dismisses Grassi & Co., CPAs, and engages HTL International, LLC as new auditor.","bullets":["On July 2, 2025, the Board of Directors dismissed Grassi & Co., CPAs, P.C. as its independent registered public accounting firm.","Grassi's audit reports on the Company's financial statements for the years ended December 31, 2024 and 2023 were unqualified with no adverse opinion or disclaimer.","During the year ended December 31, 2024 and subsequent interim period, there were no disagreements or reportable events with Grassi.","On July 2, 2025, the Company engaged HTL International, LLC as its independent registered public accounting firm for fiscal year ending December 31, 2025.","The Company had not consulted HTL regarding application of accounting principles or audit opinions prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-017592","json":"https://secwatch.observer/filing/0001641172-25-017592.json","markdown":"https://secwatch.observer/filing/0001641172-25-017592.md","text":"https://secwatch.observer/filing/0001641172-25-017592.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1503658/000164117225017592/0001641172-25-017592-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1503658/000164117225017592/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud","generated_at":"2026-05-18T09:37:49.584655+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":"1957f505b096ecec93c83d0fedebf73ea3796930","claim":"Winning Catering Group, Inc. dismissed Grassi & Co., CPAs, P.C. as its auditor.","evidence_excerpt":"On July 2, 2025, the Board of Directors of LiquidValue Development Inc. (the “Company”) dismissed Grassi & Co., CPAs, P.C. (“Grassi”) as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1503658/000164117225017592/0001641172-25-017592-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Grassi & Co., CPAs, P.C."},{"label":"Successor","value":"HTL International, LLC"}],"fact_type":"auditor_change"},{"claim_id":"4e3418222ba17ee272ea9fc69e0d25aea71589cd","claim":"Winning Catering Group, Inc. engaged HTL International, LLC as its auditor.","evidence_excerpt":"On July 2, 2025, the Company engaged HTL International, LLC (“HTL”) as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1503658/000164117225017592/0001641172-25-017592-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"HTL International, LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}