{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-25-006792","form_type":"8-K","ticker":null,"cik":"0001909770","company_name":"KHEOBA CORP.","filed_at":"2025-09-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.573115+00:00","generated_at":"2026-05-17T07:22:19.286739+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"KHEOBA Corp. dismisses Fruci & Associates, appoints Assentsure PAC as auditor; cites material weakness","bullets":["Board dismissed Fruci & Associates II, PLLC on Sept 5, 2025; appointed Assentsure PAC for FY ending Oct 31, 2025.","Fruci's audit reports for FY2024 and FY2023 were unqualified, with no adverse opinions or disclaimers.","No disagreements on accounting principles; a material weakness in internal controls over nonrecurring transactions was previously disclosed.","Management is working with consultants to remediate the material weakness in internal controls.","Fruci provided a letter to the SEC agreeing with disclosures; filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-25-006792","json":"https://secwatch.observer/filing/0001683168-25-006792.json","markdown":"https://secwatch.observer/filing/0001683168-25-006792.md","text":"https://secwatch.observer/filing/0001683168-25-006792.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1909770/000168316825006792/0001683168-25-006792-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1909770/000168316825006792/kheoba_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T07:22:19.286739+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":"9119c3a58f1348a1f7e42d6471a31af86d874c7d","claim":"KHEOBA CORP. engaged Assentsure PAC as its auditor.","evidence_excerpt":"appointed Assentsure PAC (“ Assenture ”) as the Company’s independent registered public accounting firm for the fiscal year ending October 31, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1909770/000168316825006792/0001683168-25-006792-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Assentsure PAC"}],"fact_type":"auditor_change"},{"claim_id":"f16c6e7db9e669dade2124c3e0a8c5a000b2c299","claim":"KHEOBA CORP. dismissed Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"On September 5, 2025, the Board of Directors of KHEOBA CORP. (the “ Company ”) (i) approved the dismissal of Fruci & Associates II, PLLC (“ Fruci ”) as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1909770/000168316825006792/0001683168-25-006792-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Fruci & Associates II, PLLC"},{"label":"Successor","value":"Assentsure PAC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}