{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-25-004791","form_type":"8-K","ticker":"PREM","cik":"0001570937","company_name":"Premier Air Charter Holdings Inc.","filed_at":"2025-06-27T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.826608+00:00","generated_at":"2026-05-18T15:50:50.507203+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Premier Air Charter terminates auditor Macias Gini & O'Connell, engages Fruci & Associates","bullets":["Terminated Macias Gini & O'Connell LLP as independent auditor effective June 23, 2025.","Engaged Fruci & Associates II, PLLC as new auditor for fiscal year 2025, effective June 19, 2025.","Prior audit reports for 2024 and 2023 included a going-concern emphasis-of-matter paragraph.","No disagreements or reportable events with the former auditor during the past two fiscal years."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-25-004791","json":"https://secwatch.observer/filing/0001683168-25-004791.json","markdown":"https://secwatch.observer/filing/0001683168-25-004791.md","text":"https://secwatch.observer/filing/0001683168-25-004791.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1570937/000168316825004791/0001683168-25-004791-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1570937/000168316825004791/prem_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T15:50:50.507203+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":"286f75271587122e406e5bd8f1c8ee4603e7d064","claim":"Premier Air Charter Holdings Inc. dismissed Macias Gini & O’Connell LLP as its auditor.","evidence_excerpt":"On June 23, 2025 (the “Termination Date”), Premier Air Charter Holdings Inc. (the “Company”) terminated Macias Gini & O’Connell LLP (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/1570937/000168316825004791/0001683168-25-004791-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Macias Gini & O’Connell LLP"},{"label":"Successor","value":"Fruci & Associates II, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"e62c74ab0420ae91d90b1bc380851e50c3e555b8","claim":"Premier Air Charter Holdings Inc. engaged Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"On June 19, 2025 (the “Engagement Date”), the Company engaged Fruci & Associates II, PLLC (“New Auditor”) as its independent registered public accounting firm for the Company’s fiscal year ended December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1570937/000168316825004791/0001683168-25-004791-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Fruci & Associates II, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}