{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-26-001381","form_type":"8-K","ticker":"QSJC","cik":"0001753391","company_name":"TANCHENG GROUP CO., LTD.","filed_at":"2026-03-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.077513+00:00","generated_at":"2026-05-15T22:41:52.464077+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Tancheng Group dismisses auditor Onestop Assurance, appoints Guangdong Prouden","bullets":["Dismissed Onestop Assurance PAC effective Feb 27, 2026; its FY2024 and FY2023 reports included a going-concern emphasis.","No disagreements with Onestop; only previously disclosed material weaknesses in internal controls were noted.","Appointed Guangdong Prouden CPAs GP as new independent auditor for fiscal year ending Dec 31, 2025; no prior consultation.","Material weaknesses include lack of audit committee, inadequate internal control structure, and poor IT controls."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-001381","json":"https://secwatch.observer/filing/0001683168-26-001381.json","markdown":"https://secwatch.observer/filing/0001683168-26-001381.md","text":"https://secwatch.observer/filing/0001683168-26-001381.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1753391/000168316826001381/0001683168-26-001381-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1753391/000168316826001381/tancheng_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T22:41:52.464077+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":"ba771279fcc964b36489b5783dafeec7c60f217a","claim":"TANCHENG GROUP CO., LTD. engaged Guangdong Prouden CPAs GP as its auditor.","evidence_excerpt":"On February 27, 2026, the Board of Directors of the Company approved the appointment of Guangdong Prouden CPAs GP (“Guangdong Prouden”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1753391/000168316826001381/0001683168-26-001381-index.htm","confidence":0.9},{"claim_id":"e2ed9f2ba78691abd82185da3f4ac068669ed821","claim":"TANCHENG GROUP CO., LTD. dismissed Onestop Assurance PAC as its auditor.","evidence_excerpt":"On February 27, 2026, the Board of Directors of Tancheng Group Co., Ltd. (the “Company”) approved the dismissal of Onestop Assurance PAC (“Onestop Assurance”) as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1753391/000168316826001381/0001683168-26-001381-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 27, 2026, the Board of Directors of the Company approved the appointment of Guangdong Prouden CPAs GP (“Guangdong Prouden”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1753391/000168316826001381/0001683168-26-001381-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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discloses material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-242009","json":"https://secwatch.observer/filing/0001193125-26-242009.json","markdown":"https://secwatch.observer/filing/0001193125-26-242009.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/alur-20260520.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 27, 2026, the Board of Directors of the Company approved the appointment of Guangdong Prouden CPAs GP (“Guangdong Prouden”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1753391/000168316826001381/0001683168-26-001381-index.htm","comparable_excerpt":"On May 22, 2026 (the “Effective Date”), Deloitte was dismissed as our independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm"}},{"accession":"0001493152-26-025033","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-22T20:24:34+00:00","headline":"Waste Energy Corp. replaces independent auditor; 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Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}