secwatch.observer — SEC 8-K summary
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Issuer:     American Fusion, Inc. (AMFN)
CIK:        0000096664
Form:       8-K/A
Filed at:   2026-10-22T17:46:19+00:00
Accession:  0001079973-26-001389
Event type: other_material
Sentiment:  negative
Materiality: 0.65
Item codes: 4.01
LLM model:  deepseek-v4.1-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/96664/000107997326001389/0001079973-26-001389-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/96664/000107997326001389/amfn_8k.htm
  HTML page:      https://secwatch.observer/filing/0001079973-26-001389

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