{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-24-007176","form_type":"8-K","ticker":"NCRA","cik":"0001756180","company_name":"NOCERA, INC.","filed_at":"2024-10-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.483244+00:00","generated_at":"2026-05-30T13:53:23.095724+00:00","sec_items":["4.01","5.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Nocera replaces auditor Centurion ZD with Enmore LLP; appoints Sean Filson to board","bullets":["Auditor Centurion ZD resigned Oct 16, 2024; no disagreements but prior report included going-concern paragraph.","New auditor Enmore LLP engaged same day, approved by Audit Committee and ratified by Board.","Board appointed Sean Filson to fill vacancy created by death of director Thomas Steele on Oct 10, 2024.","Filson will serve on Audit Committee and as Chairman of Compensation Committee; no compensatory arrangements yet."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-24-007176","json":"https://secwatch.observer/filing/0001683168-24-007176.json","markdown":"https://secwatch.observer/filing/0001683168-24-007176.md","text":"https://secwatch.observer/filing/0001683168-24-007176.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1756180/000168316824007176/0001683168-24-007176-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1756180/000168316824007176/nocera_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T13:53:23.095724+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":"2e04c3465a","claim":"Sean Filson was appointed as Director at NOCERA, INC..","evidence_excerpt":"On October 16, 2024, the Board appointed Sean Filson to fill a vacancy on the Board.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1756180/000168316824007176/0001683168-24-007176-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"appointed"},{"label":"Role","value":"Director"}],"fact_type":"executive_change"},{"claim_id":"fd00a7c674","claim":"Thomas Steele departed as Director at NOCERA, INC..","evidence_excerpt":"The vacancy on the Board filled by Mr. Filson was created as a result of the death of Thomas Steele on October 10, 2024, a former director of the Company.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1756180/000168316824007176/0001683168-24-007176-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"deceased"},{"label":"Role","value":"Director"}],"fact_type":"executive_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}