secwatch.observer — SEC 8-K summary
======================================

Issuer:     FOCUS UNIVERSAL INC. (FCUV)
CIK:        0001590418
Form:       8-K
Filed at:   2023-01-20T23:59:59+00:00
Accession:  0001683168-23-000259
Event type: other_material
Sentiment:  neutral
Materiality: 0.30
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Focus Universal dismisses BF Borgers CPA, engages Reliant CPA as new auditor
----------------------------------------------------------------------------

- Dismissed BF Borgers CPA PC as auditor on Jan 19, 2023, citing partner and personnel movement.
- Engaged Reliant CPA PC as new PCAOB registered auditor for fiscal year ending Dec 31, 2022.
- No disagreements on accounting principles or reportable events in past two fiscal years.
- Requested former auditor to furnish SEC letter agreeing with statements; attached as Exhibit 16.1.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1590418/000168316823000259/0001683168-23-000259-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1590418/000168316823000259/focus_8k.htm
  HTML page:      https://secwatch.observer/filing/0001683168-23-000259

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer