{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-23-006414","form_type":"8-K","ticker":"COSG","cik":"0001706509","company_name":"Cosmos Group Holdings Inc.","filed_at":"2023-09-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.929748+00:00","generated_at":"2026-06-10T17:42:32.158763+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Cosmos Group Holdings replaces auditor Fortune CPA with Olayinka Oyebola & Co.","bullets":["Board resolved to release Fortune CPA, Inc. as auditor effective August 28, 2023.","Engaged Olayinka Oyebola & Co. as new independent registered public accounting firm same date.","No adverse opinions, disagreements, or reportable events occurred during Fortune's engagement.","Fortune provided a letter to the SEC dated September 13, 2023, attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-23-006414","json":"https://secwatch.observer/filing/0001683168-23-006414.json","markdown":"https://secwatch.observer/filing/0001683168-23-006414.md","text":"https://secwatch.observer/filing/0001683168-23-006414.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1706509/000168316823006414/0001683168-23-006414-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1706509/000168316823006414/cosmos_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T17:42:32.158763+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":"3689a11c7265f6fc8172c86c8f9fad8cd4ac28b6","claim":"Cosmos Group Holdings Inc. engaged Olayinka Oyebola & Co. as its auditor.","evidence_excerpt":"We have engaged Olayinka Oyebola & Co. (\"Olayinka\") as our independent registered public accounting firm, effective August 28, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1706509/000168316823006414/0001683168-23-006414-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Olayinka Oyebola & Co."}],"fact_type":"auditor_change"},{"claim_id":"feda46078d995f4a768ca7732461196f5b7a5cf3","claim":"Cosmos Group Holdings Inc. dismissed Fortune CPA, Inc. as its auditor.","evidence_excerpt":"On August 25, 2023, our board of directors resolved to release Fortune CPA, Inc. (\"Fortune\") as our independent accountants. We informed Fortune of this determination on August 25, 2023, which was effective August 28, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1706509/000168316823006414/0001683168-23-006414-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"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"}