{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-26-000789","form_type":"8-K","ticker":"BASA","cik":"0001448705","company_name":"BASANITE, INC.","filed_at":"2026-06-05T20:47:37+00:00","discovered_at":"2026-06-05T20:48:02.386593+00:00","generated_at":"2026-06-05T20:48:09.984849+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Basanite terminates auditor Hudgens CPA after discovering PCAOB withdrawal","bullets":["Hudgens CPA withdrew from PCAOB and ceased operations as of Nov/Dec 2025 without notifying Basanite.","Board terminated Hudgens on June 2, 2026; no disagreements or reportable events in prior audits.","Hudgens' reports for FY2023 and FY2024 were unqualified; no adverse opinions given.","No replacement independent auditor has been named as of the report date."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-26-000789","json":"https://secwatch.observer/filing/0001079973-26-000789.json","markdown":"https://secwatch.observer/filing/0001079973-26-000789.md","text":"https://secwatch.observer/filing/0001079973-26-000789.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1448705/000107997326000789/0001079973-26-000789-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1448705/000107997326000789/basa_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T20:48:09.984849+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":"96869a6a4b90847fac7d1d6146e46b5bb3cf0bb6","claim":"BASANITE, INC. dismissed Hudgens CPA, PLLC as its auditor.","evidence_excerpt":"on June 2, 2026, the Company’s Board terminated the services of Hudgens CPA, PLLC.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1448705/000107997326000789/0001079973-26-000789-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"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"}