{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-24-000307","form_type":"8-K","ticker":"FCUV","cik":"0001590418","company_name":"FOCUS UNIVERSAL INC.","filed_at":"2024-01-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.723952+00:00","generated_at":"2026-06-06T23:14:50.267441+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Focus Universal dismisses Reliant CPA PC, engages Weinberg & Company as auditor","bullets":["Reliant CPA PC dismissed as auditor on January 12, 2024; no disagreements or reportable events.","Weinberg & Company, P.A. engaged as new PCAOB registered auditor on January 5, 2024.","Engagement approved by Audit Committee and Board of Directors.","No consultations with new auditor on accounting principles or disagreements in prior periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-24-000307","json":"https://secwatch.observer/filing/0001683168-24-000307.json","markdown":"https://secwatch.observer/filing/0001683168-24-000307.md","text":"https://secwatch.observer/filing/0001683168-24-000307.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1590418/000168316824000307/0001683168-24-000307-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1590418/000168316824000307/focus_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T23:14:50.267441+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":"2bd90c27d12d500504ffad69594014f9e7281df7","claim":"FOCUS UNIVERSAL INC. dismissed Reliant CPA PC as its auditor.","evidence_excerpt":"On January 12, 2024 (the “Termination Date”), Focus Universal Inc. (the “Company”) notified Reliant CPA PC that the Company is dismissing it (the “Former Auditor”) as the independent registered public accounting firm of the Company.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1590418/000168316824000307/0001683168-24-000307-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Reliant CPA PC"},{"label":"Successor","value":"Weinberg & Company, P.A."}],"fact_type":"auditor_change"},{"claim_id":"d90eb4f51a7eae2de170006932c23336f3779cdc","claim":"FOCUS UNIVERSAL INC. engaged Weinberg & Company, P.A. as its auditor.","evidence_excerpt":"On January 5, 2024, the Company engaged Weinberg & Company, P.A. (the “New Auditor”) as its independent PCAOB registered public accounting firm for the Company’s fiscal year ended December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1590418/000168316824000307/0001683168-24-000307-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Weinberg & Company, P.A."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}