---
schema_version: "secwatch.filing_event.v1"
accession: "0002011134-26-000003"
form_type: "8-K"
ticker: null
cik: "0002011134"
company_name: "Kioni Holdings Ltd"
filed_at: "2026-03-19T23:59:59+00:00"
generated_at: "2026-05-15T09:43:31.685466+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Kioni Holdings dismisses auditor OOC (going concern flagged, SEC barred); appoints LAO

## Summary
- OOC dismissed effective Nov 3, 2025; its reports for FY2024 and FY2023 contained no adverse opinions except a going concern explanatory paragraph.
- No disagreements between the Company and OOC on accounting principles or audit scope during the past two fiscal years and through Nov 6, 2025.
- OOC is currently not permitted to appear or practice before the SEC per Release No. 103689 (Aug 12, 2025).
- LAO Professionals appointed as new independent registered public accounting firm on Nov 3, 2025.
- The Company did not consult LAO on any accounting, auditing, or financial reporting matters prior to appointment.

## SEC filing metadata
- accession: 0002011134-26-000003
- form_type: 8-K
- cik: 0002011134
- company_name: Kioni Holdings Ltd
- filed_at: 2026-03-19T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/0002011134-26-000003-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/kioni260319-8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0002011134-26-000003
- JSON: https://secwatch.observer/filing/0002011134-26-000003.json
- Plain text: https://secwatch.observer/filing/0002011134-26-000003.txt

## Source-grounded claims
- claim_id: de2dbb1893c40bc40b228f82afc3f2258d4e2d4d
  claim: Kioni Holdings Ltd engaged LAO Professionals as its auditor.
  evidence_excerpt: On November 3, 2025, effectively, the Company appointed LAO Professionals ("LAO") as the Company's independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/0002011134-26-000003-index.htm
- claim_id: e796939c476d06435ef72dae55dce7f7c6386d8b
  claim: Kioni Holdings Ltd dismissed Olayinka Oyebola & Co. as its auditor.
  evidence_excerpt: ☐ Item 4.01 Changes in Registrant's Certifying Accountant (a) Dismissal of Independent Registered Public Accounting Firm On November 3, 2025, Kioni Holdings Limited (the "Company") notified Olayinka Oyebola & Co. ("OOC") of its dismissal, effective November 3, 2025 , as the Company's independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/0002011134-26-000003-index.htm

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