{"schema_version":"secwatch.filing_event.v1","accession":"0001065949-24-000060","form_type":"8-K","ticker":"YQAI","cik":"0001976923","company_name":"YOUNEEQAI TECHNICAL SERVICES, INC.","filed_at":"2024-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.359758+00:00","generated_at":"2026-06-02T14:02:17.726167+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"YouneeqAI dismisses auditor BF Borgers after SEC bars firm from practice","bullets":["Audit Committee approved dismissal of BF Borgers CPA PC on May 3, 2024.","Prior auditor reports included going concern explanatory paragraph; no disagreements occurred.","BF Borgers is currently not permitted to appear or practice before the SEC per May 3, 2024 order.","Company is in the process of engaging a new independent auditor; update to follow.","Material weaknesses in internal control over financial reporting previously disclosed."],"urls":{"canonical":"https://secwatch.observer/filing/0001065949-24-000060","json":"https://secwatch.observer/filing/0001065949-24-000060.json","markdown":"https://secwatch.observer/filing/0001065949-24-000060.md","text":"https://secwatch.observer/filing/0001065949-24-000060.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1976923/000106594924000060/0001065949-24-000060-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1976923/000106594924000060/yqaiauditor8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T14:02:17.726167+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":"922e8907816ee2744a0e4a84be7cce2edffb06cc","claim":"YOUNEEQAI TECHNICAL SERVICES, INC. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 3, 2024, the Audit Committee (the \"Audit Committee\") of the Board of Directors of YouneeqAI Technical Services, Inc. (the \"Company\") approved the dismissal of BF Borgers CPA PC (\"BF Borgers\") as the Company's independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1976923/000106594924000060/0001065949-24-000060-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}