{"schema_version":"secwatch.filing_event.v1","accession":"0001091818-22-000178","form_type":"8-K","ticker":"CLRI","cik":"0001362516","company_name":"Cleartronic, Inc.","filed_at":"2022-12-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:50.327264+00:00","generated_at":"2026-06-21T04:38:38.625335+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Cleartronic replaces auditor Liggett & Webb with Assurance Dimensions after resignation","bullets":["Liggett & Webb P.A. resigned as independent auditor on October 6, 2022; no adverse opinions or disagreements reported.","Board of Directors engaged Assurance Dimensions as new independent auditor on October 24, 2022 for the FY 2022 audit.","No consultations or disagreements with Assurance Dimensions regarding accounting principles or audit scope occurred.","Auditor resignation letter from Liggett & Webb is filed as Exhibit 16.1 to this 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001091818-22-000178","json":"https://secwatch.observer/filing/0001091818-22-000178.json","markdown":"https://secwatch.observer/filing/0001091818-22-000178.md","text":"https://secwatch.observer/filing/0001091818-22-000178.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1362516/000109181822000178/0001091818-22-000178-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1362516/000109181822000178/clri-20221209.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T04:38:38.625335+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":"11d6d956fcedd617de8be44fc5a970043c6f3b9e","claim":"Liggett & Webb P.A. resigned as auditor of Cleartronic, Inc..","evidence_excerpt":"On October 6, 2022, Liggett & Webb P.A. (“L&W”) resigned as the independent auditors of Cleartronic, Inc., a company incorporated under the laws of the State of Florida (the “Company”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1362516/000109181822000178/0001091818-22-000178-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Liggett & Webb P.A."}],"fact_type":"auditor_change"},{"claim_id":"4a63b845bc7c352ba4235d63fcc0f9a0a171c777","claim":"Cleartronic, Inc. engaged Assurance Dimensions as its auditor.","evidence_excerpt":"On October 24, 2022, the Board of Directors of the Company approved the engagement of Assurance Dimensions (“Assurance”) as the Company’s independent registered public accounting firm for the audit of the Company’s annual report on Form 10-K for the year ended September 30, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1362516/000109181822000178/0001091818-22-000178-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Assurance Dimensions"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}