{"schema_version":"secwatch.filing_event.v1","accession":"0001062993-25-003142","form_type":"8-K","ticker":"HMMR","cik":"0001539680","company_name":"HAMMER TECHNOLOGY HOLDINGS CORP.","filed_at":"2025-02-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.949296+00:00","generated_at":"2026-05-26T06:54:45.101326+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Hammer Fiber Optics dismisses Fruci, appoints Salberg & Company as new auditor","bullets":["Board dismissed Fruci & Associates II, PLLC as independent auditor on Feb 20, 2025.","No disagreements or reportable events in the two most recent fiscal years (July 31, 2024 and 2023) and subsequent interim period.","Board appointed Salberg & Company, P.A. as new independent registered public accounting firm on Feb 20, 2025.","No prior consultations with Salberg regarding accounting principles or audit opinions.","Fruci letter confirming agreement with disclosures attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001062993-25-003142","json":"https://secwatch.observer/filing/0001062993-25-003142.json","markdown":"https://secwatch.observer/filing/0001062993-25-003142.md","text":"https://secwatch.observer/filing/0001062993-25-003142.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1539680/000106299325003142/0001062993-25-003142-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1539680/000106299325003142/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-26T06:54:45.101326+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":"47df334cb1006e0caab6c78fbcb359a0229be5e0","claim":"HAMMER TECHNOLOGY HOLDINGS CORP. dismissed Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"On February 20, 2025, the Board of Directors of Hammer Fiber Optics Holdings Corp. (the \"Registrant\") approved the dismissal of Fruci & Associates II, PLLC (\"Fruci\") as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1539680/000106299325003142/0001062993-25-003142-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Fruci & Associates II, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"65d33277271cdb4de5c2dd375ada1faf0cb8e8c2","claim":"HAMMER TECHNOLOGY HOLDINGS CORP. engaged Salberg & Company, P.A. as its auditor.","evidence_excerpt":"On February 20, 2025, the Board of Directors approved the appointment of Salberg & Company, P.A. (\"Salberg\"), an independent registered public accounting firm which is registered with, and governed by the rules of, the Public Company Accounting Oversight Board, as our independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1539680/000106299325003142/0001062993-25-003142-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Salberg & Company, P.A."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}