---
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"
generated_at: "2026-06-19T00:49:36.252195+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Cosmos Group Holdings replaces auditor J&S Associate with Fortune CPA

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-23-001123
- JSON: https://secwatch.observer/filing/0001683168-23-001123.json
- Plain text: https://secwatch.observer/filing/0001683168-23-001123.txt

## Key facts
- Auditor Changes
  J&S Associate resigned as auditor of Cosmos Group Holdings Inc..
  - Action: resignation
  - Auditor: J&S Associate
  source text: On February 9, 2023, J&S Associate (“J&S”) resigned from its position as our independent registered public accountant, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1706509/000168316823001123/0001683168-23-001123-index.htm
- Auditor Changes
  Cosmos Group Holdings Inc. engaged Fortune CPA, Inc. as its auditor.
  - Action: engagement
  - Auditor: Fortune CPA, Inc.
  source text: We have engaged Fortune CPA, Inc. (“Fortune”) as our independent registered public accounting firm, effective February 10, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1706509/000168316823001123/0001683168-23-001123-index.htm

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