---
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"
generated_at: "2026-06-01T07:16:17.713954+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Global-Smart.Tech appoints Mac Accounting Group as new auditor for FY2024

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001940243-24-000006
- JSON: https://secwatch.observer/filing/0001940243-24-000006.json
- Plain text: https://secwatch.observer/filing/0001940243-24-000006.txt

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