{"schema_version":"secwatch.filing_event.v1","accession":"0001940243-24-000004","form_type":"8-K","ticker":"GSMT","cik":"0001940243","company_name":"Global-Smart.Tech","filed_at":"2024-05-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.264212+00:00","generated_at":"2026-06-01T23:42:21.721932+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Global-Smart.Tech dismisses auditor Fruci & Associates by mutual agreement","bullets":["Relationship with Fruci & Associates terminated by mutual agreement on May 9, 2024.","No disagreements on accounting principles, financial statement disclosure, or audit scope during FY ended May 31, 2023, or subsequent interim period.","Registrant provided disclosures to former auditor; auditor's letter furnished as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001940243-24-000004","json":"https://secwatch.observer/filing/0001940243-24-000004.json","markdown":"https://secwatch.observer/filing/0001940243-24-000004.md","text":"https://secwatch.observer/filing/0001940243-24-000004.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1940243/000194024324000004/0001940243-24-000004-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1940243/000194024324000004/report8k_gl.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T23:42:21.721932+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":"29ae44c74a860bd41a3b20f41a5830bb8ca8edd2","claim":"Global-Smart.Tech dismissed Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"On May 9, 2024, the relationship of Global-Smart.Tech (the “Registrant”) with its independent registered public accounting firm, Fruci & Associates II, PLLC, Certified Public Accountant, was terminated by mutual agreement.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1940243/000194024324000004/0001940243-24-000004-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Fruci & Associates II, PLLC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}