{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-26-007693","form_type":"8-K","ticker":"FSHP","cik":"0001850059","company_name":"Flag Ship Acquisition Corp","filed_at":"2026-07-21T15:00:23+00:00","discovered_at":"2026-07-21T15:01:00.399346+00:00","generated_at":"2026-07-21T15:01:05.793513+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Flag Ship Acquisition dismisses MaloneBailey, appoints Wei, Wei & Co. as auditor","bullets":["Dismissed MaloneBailey and engaged Wei, Wei & Co. as independent auditor for FY 2026, effective July 20, 2026.","No disagreements with MaloneBailey on accounting principles, practices, or audit scope.","Prior auditor's report included going concern explanatory paragraph due to net capital deficiency and dependence on business combination.","Company identified material weaknesses in internal control over financial reporting (segregation of duties, insufficient policies).","No prior consultations with Wei, Wei & Co. on accounting or auditing matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-26-007693","json":"https://secwatch.observer/filing/0001829126-26-007693.json","markdown":"https://secwatch.observer/filing/0001829126-26-007693.md","text":"https://secwatch.observer/filing/0001829126-26-007693.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1850059/000182912626007693/0001829126-26-007693-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1850059/000182912626007693/flagshipacq_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-21T15:01:05.793513+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}