{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-22-008355","form_type":"8-K","ticker":"QSJC","cik":"0001753391","company_name":"TANCHENG GROUP CO., LTD.","filed_at":"2022-12-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:51.984440+00:00","generated_at":"2026-06-21T06:14:53.913620+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Bigeon Corp. dismisses auditor Mac Accounting, appoints Onestop Assurance","bullets":["Board dismissed Mac Accounting Group effective Dec 9, 2022; Mac's reports included going concern explanatory paragraph.","No disagreements with Mac; material weaknesses in internal controls previously disclosed.","Appointed Onestop Assurance PAC as new independent auditor for FY ending July 31, 2023.","No prior consultations with Onestop Assurance on accounting or audit issues."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-22-008355","json":"https://secwatch.observer/filing/0001683168-22-008355.json","markdown":"https://secwatch.observer/filing/0001683168-22-008355.md","text":"https://secwatch.observer/filing/0001683168-22-008355.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1753391/000168316822008355/0001683168-22-008355-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1753391/000168316822008355/bigeon_i8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T06:14:53.913620+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":"4f87ffba3148a3981cc60e142452f6eb84d867b8","claim":"TANCHENG GROUP CO., LTD. dismissed Mac Accounting Group, LLP as its auditor.","evidence_excerpt":"On December 9, 2022, the Board of Directors of Bigeon Corp. (the “Company”) approved the dismissal of Mac Accounting Group, LLP (“Mac Accounting”) as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1753391/000168316822008355/0001683168-22-008355-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Mac Accounting Group, LLP"}],"fact_type":"auditor_change"},{"claim_id":"f0abad9917633bd261cf3327b4213726d22be050","claim":"TANCHENG GROUP CO., LTD. engaged Onestop Assurance PAC as its auditor.","evidence_excerpt":"On December 9, 2022, the Board of Directors of the Company approved the appointment of Onestop Assurance PAC (“Onestop Assurance”) as the Company’s new independent registered public accounting firm for the fiscal year ending July 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1753391/000168316822008355/0001683168-22-008355-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Onestop Assurance PAC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}