{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-26-001389","form_type":"8-K/A","ticker":"AMFN","cik":"0000096664","company_name":"American Fusion, Inc.","filed_at":"2026-10-22T17:46:19+00:00","discovered_at":"2026-10-22T17:47:00.211658+00:00","generated_at":"2026-10-22T17:47:04.403707+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"American Fusion auditor JV CPA resigned Oct 1; MBP Global hired Oct 20; going-concern doubt cited","bullets":["JV CPA INC. resigned as independent auditor effective Oct 1, 2026, covering the Q3 2026 interim review and the audit for fiscal year ending Dec 31, 2026.","JV CPA's reports on FY2025 and FY2024 included an explanatory paragraph citing substantial doubt about American Fusion's ability to continue as a going concern.","No disagreements or reportable events with JV CPA during FY2024, FY2025 or through Oct 1, 2026, per Item 304(a) of Regulation S-K.","MBP Global LLP engaged Oct 20, 2026 to audit FY2026 and review Q3 2026; the Company held no prior consultations with MBP Global on accounting matters.","Amendment corrects the Oct 7 press release: JV CPA gave no reason for resigning, the earlier 'health reasons' claim was wrong, and JV CPA did not review the release."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-26-001389","json":"https://secwatch.observer/filing/0001079973-26-001389.json","markdown":"https://secwatch.observer/filing/0001079973-26-001389.md","text":"https://secwatch.observer/filing/0001079973-26-001389.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/96664/000107997326001389/0001079973-26-001389-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/96664/000107997326001389/amfn_8k.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-22T17:47:04.403707+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}