{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-25-001651","form_type":"8-K","ticker":null,"cik":"0002010982","company_name":"Palisades Venture Inc.","filed_at":"2025-03-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:05.789292+00:00","generated_at":"2026-05-24T16:50:04.547225+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Palisades Venture: auditor M&K resigns, Raj Gupta & Co appointed effective immediately","bullets":["M&K CPA's PLLC resigned as independent auditor on March 14, 2025; decision mutual with no disagreements on accounting principles or scope.","No adverse or disclaimed opinions in prior audits; financial statements were qualified only for substantial doubt about going concern.","Board approved appointment of Raj Gupta & Co as independent registered public accountant for year ending Dec 31, 2024 and subsequent quarters.","Raj Gupta & Co was not consulted previously on any accounting, auditing, or financial reporting issues by the company."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-25-001651","json":"https://secwatch.observer/filing/0001683168-25-001651.json","markdown":"https://secwatch.observer/filing/0001683168-25-001651.md","text":"https://secwatch.observer/filing/0001683168-25-001651.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2010982/000168316825001651/0001683168-25-001651-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2010982/000168316825001651/palisades_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T16:50:04.547225+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":"6a24915743d788e65fff46cbc3feeef5df360238","claim":"Palisades Venture Inc. engaged Raj Gupta & Co, Chartered Accountants as its auditor.","evidence_excerpt":"The board of directors of the Company, acting as the audit committee, approved the appointment of Raj Gupta & Co, Chartered Accountants as the Company’s independent registered public accountant firm for the year ending December 31, 2024 and the quarters ended March 31, 2025; June 30, 2025 and September 30, 2025 effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2010982/000168316825001651/0001683168-25-001651-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Raj Gupta & Co, Chartered Accountants"}],"fact_type":"auditor_change"},{"claim_id":"aae63abd3b0ce10c312eae591921f3a4b04c85fc","claim":"M & K CPA’s PLLC resigned as auditor of Palisades Venture Inc..","evidence_excerpt":"On March 14, 2025, The Company confirmed that M & K CPA’s PLLC, resigned as the Company’s independent auditors.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2010982/000168316825001651/0001683168-25-001651-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"M & K CPA’s PLLC"},{"label":"Successor","value":"Raj Gupta & Co, Chartered Accountants"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}