---
schema_version: "secwatch.filing_event.v1"
accession: "0001663577-22-000272"
form_type: "8-K"
ticker: "AERA"
cik: "0001605331"
company_name: "AI Era Corp."
filed_at: "2022-05-02T23:59:59+00:00"
generated_at: "2026-06-26T02:05:30.015353+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Auditor RotenbergMeril resigns; internal controls ineffective, going concern noted

## Summary
- RotenbergMeril resigned as independent auditor effective April 26, 2022.
- FY2021 audit report had a going concern qualification but no adverse opinion.
- No disagreements with former auditor on accounting principles or disclosures.
- Internal control over financial reporting was ineffective as of Aug 31, 2021 and not remediated.
- Company authorized former auditor to respond fully to new accountant's inquiries.

## SEC filing metadata
- accession: 0001663577-22-000272
- form_type: 8-K
- ticker: AERA
- cik: 0001605331
- company_name: AI Era Corp.
- filed_at: 2022-05-02T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1605331/000166357722000272/0001663577-22-000272-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1605331/000166357722000272/abqq8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001663577-22-000272
- JSON: https://secwatch.observer/filing/0001663577-22-000272.json
- Plain text: https://secwatch.observer/filing/0001663577-22-000272.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.