{"schema_version":"secwatch.filing_event.v1","accession":"0001091818-23-000056","form_type":"8-K","ticker":null,"cik":"0001127993","company_name":"GALAXY NEXT GENERATION, INC.","filed_at":"2023-04-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.013225+00:00","generated_at":"2026-06-16T22:13:50.564453+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Galaxy Next Generation dismisses auditor Somerset, hires Rodefer; going concern noted","bullets":["Board dismissed Somerset & Rodefer engaged as independent auditor for FY ending June 30, 2023, effective April 15, 2023.","Somerset's reports for FY 2021 & 2022 included a going concern paragraph citing recurring losses, negative cash flows, and capital deficiency.","No disagreements or reportable events occurred with Somerset during the two fiscal years or subsequent interim period.","Company previously disclosed material weaknesses in internal control over financial reporting due to reliance on external consultants."],"urls":{"canonical":"https://secwatch.observer/filing/0001091818-23-000056","json":"https://secwatch.observer/filing/0001091818-23-000056.json","markdown":"https://secwatch.observer/filing/0001091818-23-000056.md","text":"https://secwatch.observer/filing/0001091818-23-000056.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1127993/000109181823000056/0001091818-23-000056-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1127993/000109181823000056/gaxy8k041823.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T22:13:50.564453+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":"44f148a04a731a6e8016b482589dc5d45bd7490e","claim":"GALAXY NEXT GENERATION, INC. dismissed Somerset CPAs and Advisors as its auditor.","evidence_excerpt":"On April 15, 2023, the Board of Directors of Galaxy Next Generation, Inc. (the “Company”), approved the dismissal of, and dismissed Somerset CPAs and Advisors (“Somerset”) and Rodefer Moss & Co, PLLC (“Rodefer”) was engaged to serve as the independent registered public accounting firm of the Company for the year ending June 30, 2023, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1127993/000109181823000056/0001091818-23-000056-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Somerset CPAs and Advisors"},{"label":"Successor","value":"Rodefer Moss & Co, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"cc90627bd57c40c77ec9071346ac0250fdfdd8b9","claim":"GALAXY NEXT GENERATION, INC. engaged Rodefer Moss & Co, PLLC as its auditor.","evidence_excerpt":"On April 15, 2023, the Company engaged Rodefer as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2023, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1127993/000109181823000056/0001091818-23-000056-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Rodefer Moss & Co, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}