{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-23-000424","form_type":"8-K","ticker":null,"cik":"0001078799","company_name":"Marijuana Co of America, Inc.","filed_at":"2023-04-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.875940+00:00","generated_at":"2026-06-17T06:15:34.593880+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":"Marijuana Company of America appoints Hudgens CPA as new auditor after L&L CPAs resignation","bullets":["On Dec 16, 2022, Board appointed Hudgens CPA, PLLC of Houston, TX as independent registered public accounting firm for FY 2022 audit.","Previous auditor L&L CPAs, PA resigned on Nov 22, 2022, as disclosed in prior 8-K.","No prior consultations with Hudgens CPA regarding accounting principles or audit opinions before appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-23-000424","json":"https://secwatch.observer/filing/0001079973-23-000424.json","markdown":"https://secwatch.observer/filing/0001079973-23-000424.md","text":"https://secwatch.observer/filing/0001079973-23-000424.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1078799/000107997323000424/0001079973-23-000424-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1078799/000107997323000424/mcoa_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T06:15:34.593880+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":"5dd93efa4df9273d9a5ae4cbe18dd03eed494273","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/1078799/000107997323000424/0001079973-23-000424-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"},{"claim_id":"bcaeaed9cf257df66808bf3d7b2afd528e1d3bec","claim":"Marijuana Co of America, Inc. engaged Hudgens CPA, PLLC as its auditor.","evidence_excerpt":"On December 16, 2022, our Board of Directors appointed Hudgens CPA, PLLC of Houston, Texas (“Hudgens CPA”) 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/1078799/000107997323000424/0001079973-23-000424-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Hudgens CPA, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}