---
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"
generated_at: "2026-05-17T07:22:19.286739+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# KHEOBA Corp. dismisses Fruci & Associates, appoints Assentsure PAC as auditor; cites material weakness

## Summary
- 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.

## SEC filing metadata
- accession: 0001683168-25-006792
- form_type: 8-K
- cik: 0001909770
- company_name: KHEOBA CORP.
- filed_at: 2025-09-09T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-25-006792
- JSON: https://secwatch.observer/filing/0001683168-25-006792.json
- Plain text: https://secwatch.observer/filing/0001683168-25-006792.txt

## Key facts
- Auditor Changes
  KHEOBA CORP. engaged Assentsure PAC as its auditor.
  - Action: engagement
  - Auditor: Assentsure PAC
  source text: appointed Assentsure PAC (“ Assenture ”) as the Company’s independent registered public accounting firm for the fiscal year ending October 31, 2025
  evidence_url: https://www.sec.gov/Archives/edgar/data/1909770/000168316825006792/0001683168-25-006792-index.htm
- Auditor Changes
  KHEOBA CORP. dismissed Fruci & Associates II, PLLC as its auditor.
  - Action: dismissal
  - Auditor: Fruci & Associates II, PLLC
  - Successor: Assentsure PAC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1909770/000168316825006792/0001683168-25-006792-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.