{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-23-001123","form_type":"8-K","ticker":"COSG","cik":"0001706509","company_name":"Cosmos Group Holdings Inc.","filed_at":"2023-02-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.216579+00:00","generated_at":"2026-06-19T00:49:36.252195+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Cosmos Group Holdings replaces auditor J&S Associate with Fortune CPA","bullets":["J&S Associate resigned as independent auditor on Feb 9, 2023, effective immediately.","No disagreements or reportable events occurred during J&S's engagement for fiscal years 2020 and 2021.","Fortune CPA, Inc. appointed as new independent auditor effective Feb 10, 2023, approved by board.","No prior consultations with Fortune on accounting principles or audit opinions were made."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-23-001123","json":"https://secwatch.observer/filing/0001683168-23-001123.json","markdown":"https://secwatch.observer/filing/0001683168-23-001123.md","text":"https://secwatch.observer/filing/0001683168-23-001123.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1706509/000168316823001123/0001683168-23-001123-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1706509/000168316823001123/cosmos_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T00:49:36.252195+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":"461819123eb53ab46d075a476157817ac1739abc","claim":"J&S Associate resigned as auditor of Cosmos Group Holdings Inc..","evidence_excerpt":"On February 9, 2023, J&S Associate (“J&S”) resigned from its position as our independent registered public accountant, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1706509/000168316823001123/0001683168-23-001123-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"J&S Associate"}],"fact_type":"auditor_change"},{"claim_id":"a83c833b520b5c85cdb60c20cce25c2fdf230071","claim":"Cosmos Group Holdings Inc. engaged Fortune CPA, Inc. as its auditor.","evidence_excerpt":"We have engaged Fortune CPA, Inc. (“Fortune”) as our independent registered public accounting firm, effective February 10, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1706509/000168316823001123/0001683168-23-001123-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Fortune CPA, Inc."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}