{"filings":[{"id":227002,"accession_number":"0001477932-24-002635","cik":1651992,"company_name":"Appsoft Technologies, Inc.","ticker":"ASFT","form_type":"8-K","filed_at":"2024-05-09T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Appsoft Technologies dismisses BF Borgers as auditor, engages Michael Gillespie & Associates","summary_kind":"llm","event_type":"regulatory","confidence":"high","bullets":["Dismissed BF Borgers CPA PC as independent auditor on May 9, 2024, effective immediately.","Borgers is currently not permitted to appear or practice before the SEC, leading to the change.","Engaged Michael Gillespie & Associates, PLLC as new auditor for fiscal year ending December 31, 2024.","No disagreements or reportable events existed with Borgers during their engagement period.","Both actions were approved by the board of directors on May 8, 2024."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":1468131.9999999998,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":299199,"accession_number":"0001477932-23-003315","cik":1651992,"company_name":"Appsoft Technologies, Inc.","ticker":"ASFT","form_type":"8-K/A","filed_at":"2023-05-12T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"AppSoft Technologies changes auditor; former auditor agrees with disclosures","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed Michael Gillespie & Associates as independent auditor on April 16, 2023.","Engaged BF Borgers CPA PC as new independent auditor for year ending Dec 31, 2022.","No disagreements on accounting principles or practices with former auditor.","Former auditor MGA provided letter to SEC agreeing with company's statements."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":1468131.9999999998,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":299202,"accession_number":"0001477932-23-002680","cik":1651992,"company_name":"Appsoft Technologies, Inc.","ticker":"ASFT","form_type":"8-K","filed_at":"2023-04-18T23:59:59+00:00","items":["9.01"],"status":"ready","headline":"AppSoft withdraws prior material misstatement notice; 2021 financials now deemed reliable","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Reverses April 14, 2023 Form 8-K that said 2021 audited financials should not be relied upon.","Management and board conclude 2021 statements fairly present financial position and results.","Prior assessment of material misstatements withdrawn; financials may be relied upon."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":1468131.9999999998,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":299201,"accession_number":"0001477932-23-002651","cik":1651992,"company_name":"Appsoft Technologies, Inc.","ticker":"ASFT","form_type":"8-K","filed_at":"2023-04-17T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Appsoft Technologies dismisses MGA auditor, engages BF Borgers CPA PC","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed Michael Gillespie & Associates (MGA) as independent auditor on April 16, 2023.","Engaged BF Borgers CPA PC as new auditor for year ending December 31, 2022, approved by board.","No disagreements or reportable events with MGA during its engagement period."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":1468131.9999999998,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":299200,"accession_number":"0001477932-23-002558","cik":1651992,"company_name":"Appsoft Technologies, Inc.","ticker":"ASFT","form_type":"8-K","filed_at":"2023-04-14T23:59:59+00:00","items":["4.02","9.01"],"status":"ready","headline":"AppSoft Technologies restates 2021 audited financials; errors in payables, invoices, promissory note advances","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Failed to record accounts payable, invoices for services, and advances under draw-down promissory note, causing material misstatements.","Errors require changes to expenses and liabilities on balance sheet and statement of operations for year ended Dec 31, 2021.","Board determined errors were not fraud but omissions; single employee handles all accounting functions.","Company restating audited financials, MD&A, and evaluation of disclosure controls and procedures.","Material weakness in internal control over financial reporting; disclosure controls not effective as of Dec 31, 2021."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"market_cap_usd":1468131.9999999998,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":319373,"accession_number":"0001477932-23-001285","cik":1651992,"company_name":"Appsoft Technologies, Inc.","ticker":"ASFT","form_type":"8-K","filed_at":"2023-03-01T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Appsoft Technologies dismisses BF Borgers as auditor, engages Michael Gillespie & Associates","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed BF Borgers CPA PC as independent registered public accounting firm on February 28, 2023.","No disagreements or reportable events occurred during Borgers' engagement period.","Engaged Michael Gillespie & Associates, PLLC as new auditor for fiscal year ending March 31, 2023.","No prior consultations with MGA regarding accounting principles or audit opinions.","Board of directors approved both the dismissal and engagement on February 28, 2023."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"market_cap_usd":1468131.9999999998,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null}],"next_cursor":null}