{"schema_version":"secwatch.filing_event.v1","accession":"0001940243-24-000006","form_type":"8-K","ticker":"GSMT","cik":"0001940243","company_name":"Global-Smart.Tech","filed_at":"2024-05-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.264485+00:00","generated_at":"2026-06-01T07:16:17.713954+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Global-Smart.Tech appoints Mac Accounting Group as new auditor for FY2024","bullets":["Appointed Mac Accounting Group & CPAs, LLP as independent auditor effective May 30, 2024 for fiscal year ending May 31, 2024.","No prior consultation with Mac Accounting Group on accounting principles, audit opinions, or financial reporting issues.","No disagreements or reportable events occurred with the predecessor auditor prior to the change."],"urls":{"canonical":"https://secwatch.observer/filing/0001940243-24-000006","json":"https://secwatch.observer/filing/0001940243-24-000006.json","markdown":"https://secwatch.observer/filing/0001940243-24-000006.md","text":"https://secwatch.observer/filing/0001940243-24-000006.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1940243/000194024324000006/0001940243-24-000006-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1940243/000194024324000006/form_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T07:16:17.713954+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"}