{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-24-000662","form_type":"8-K","ticker":"OKMN","cik":"0001848334","company_name":"OKMIN RESOURCES, INC.","filed_at":"2024-05-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.774497+00:00","generated_at":"2026-06-02T07:04:03.836711+00:00","sec_items":["4.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Okmin Resources dismisses auditor BF Borgers after SEC bans firm from public practice","bullets":["Dismissed BF Borgers CPA PC as auditor on May 9, 2024, following SEC's permanent ban of Borgers for audit failures.","No disagreements with former auditor on accounting principles, disclosures, or audit scope during 2022-2023.","Company is in the process of engaging a new independent public accounting firm.","Prior audit reports contained a going concern qualification but no other adverse opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-24-000662","json":"https://secwatch.observer/filing/0001079973-24-000662.json","markdown":"https://secwatch.observer/filing/0001079973-24-000662.md","text":"https://secwatch.observer/filing/0001079973-24-000662.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1848334/000107997324000662/0001079973-24-000662-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1848334/000107997324000662/okmin_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T07:04:03.836711+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":"49e1f11194136187a1688ff3dff904e790d604cf","claim":"OKMIN RESOURCES, INC. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 9, 2024 (the \"Dismissal Date\"), Okmin Resources Inc. (the \"Company\") dismissed BF Borgers CPA PC (the \"Former Auditor\") 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/1848334/000107997324000662/0001079973-24-000662-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"}