{"filing":{"accession_number":"0001493152-26-043719","cik":"0001973056","ticker":null,"company_name":"Bowen Acquisition Corp","form":"8-K","filing_date":"2026-09-22","report_date":"2026-08-31","primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1973056/000149315226043719/form8-k.htm"},"events":[{"id":34348,"run_id":31609,"accession_number":"0001493152-26-043719","anchor_item_number":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"The filing discloses Item 4.01 — a change in the registrant's independent accountant. On September 9, 2026, the Board dismissed UHY LLP as the independent registered public accounting firm and engaged INBERGO CPA LLP as its replacement. The prior auditor's reports contained explanatory paragraphs regarding substantial doubt about the Company's ability to continue as a going concern, and there was a material weakness in internal control over financial reporting. This is material to investors assessing the registrant's financial reporting reliability and going-concern status.","company_name":"Bowen Acquisition Corp","ticker":null,"filing_date":"2026-09-22","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":38048,"accession_number":"0001493152-26-043719","item_number":null,"item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses Item 4.01 — a change in the registrant's independent accountant. On September 9, 2026, the Board dismissed UHY LLP as the independent registered public accounting firm and engaged INBERGO CPA LLP as its replacement. The prior auditor's reports contained explanatory paragraphs regarding substantial doubt about the Company's ability to continue as a going concern, and there was a material weakness in internal control over financial reporting. This is material to investors assessing the registrant's financial reporting reliability and going-concern status.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-22T20:34:11.378200+00:00","company_name":"Bowen Acquisition Corp","ticker":null,"filing_date":"2026-09-22"}]}