{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-22-001466","form_type":"8-K","ticker":null,"cik":"0001078799","company_name":"Marijuana Co of America, Inc.","filed_at":"2022-11-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:49.537404+00:00","generated_at":"2026-06-21T12:04:07.106922+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Auditor L&L CPAs, PA resigns as certifying accountant for MCOA","bullets":["L&L CPAs, PA resigned on November 22, 2022, as principal auditor for MCOA.","No adverse opinions or disagreements with L&L CPAs, PA during prior two fiscal years or interim period.","Board of directors did not participate in the resignation decision."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-22-001466","json":"https://secwatch.observer/filing/0001079973-22-001466.json","markdown":"https://secwatch.observer/filing/0001079973-22-001466.md","text":"https://secwatch.observer/filing/0001079973-22-001466.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1078799/000107997322001466/0001079973-22-001466-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1078799/000107997322001466/mcoa_8k-112922.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T12:04:07.106922+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":"e70e98d99672b5d458c47a64f3d529af45ab0664","claim":"L&L CPAs, PA resigned as auditor of Marijuana Co of America, Inc..","evidence_excerpt":"On November 22, 2022, L&L CPAs, PA, the principal accountant engaged to audit the registrant's financial statements, resigned its position.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1078799/000107997322001466/0001079973-22-001466-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"L&L CPAs, PA"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}