---
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"
generated_at: "2026-06-01T23:42:21.721932+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Global-Smart.Tech dismisses auditor Fruci & Associates by mutual agreement

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001940243-24-000004
- JSON: https://secwatch.observer/filing/0001940243-24-000004.json
- Plain text: https://secwatch.observer/filing/0001940243-24-000004.txt

## Key facts
- Auditor Changes
  Global-Smart.Tech dismissed Fruci & Associates II, PLLC as its auditor.
  - Action: dismissal
  - Auditor: Fruci & Associates II, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1940243/000194024324000004/0001940243-24-000004-index.htm

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