{"schema_version":"secwatch.filing_event.v1","accession":"0001062993-22-022239","form_type":"8-K","ticker":"HMMR","cik":"0001539680","company_name":"HAMMER TECHNOLOGY HOLDINGS CORP.","filed_at":"2022-11-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:51.087702+00:00","generated_at":"2026-06-21T17:27:48.611713+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Hammer Fiber Optics dismisses auditor Boyle CPA, appoints Fruci & Associates","bullets":["Dismissed Boyle CPA on Nov 14, 2022 due to failure to respond to communications regarding audit for FY July 31, 2022.","No disagreements or reportable events with Boyle CPA for prior years or interim periods.","Board appointed Fruci and Associates II, PLLC as new independent auditor effective Nov 14, 2022.","Requested Boyle CPA to provide a letter of agreement with disclosure; will file amendment if received."],"urls":{"canonical":"https://secwatch.observer/filing/0001062993-22-022239","json":"https://secwatch.observer/filing/0001062993-22-022239.json","markdown":"https://secwatch.observer/filing/0001062993-22-022239.md","text":"https://secwatch.observer/filing/0001062993-22-022239.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1539680/000106299322022239/0001062993-22-022239-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1539680/000106299322022239/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T17:27:48.611713+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":[{"claim_id":"f8f335dd814b23ba5b8a8288deaacffc5a1a0d8e","claim":"HAMMER TECHNOLOGY HOLDINGS CORP. dismissed Boyle CPA as its auditor.","evidence_excerpt":"On November 14, 2022, we dismissed as our independent public accounting firm Boyle CPA (the \"Dismissal\").","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1539680/000106299322022239/0001062993-22-022239-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Boyle CPA"},{"label":"Successor","value":"Fruci and Associates II, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}