---
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"
generated_at: "2026-10-22T17:47:04.403707+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# American Fusion auditor JV CPA resigned Oct 1; MBP Global hired Oct 20; going-concern doubt cited

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001079973-26-001389
- JSON: https://secwatch.observer/filing/0001079973-26-001389.json
- Plain text: https://secwatch.observer/filing/0001079973-26-001389.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.