---
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"
generated_at: "2026-06-16T22:13:50.564453+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Galaxy Next Generation dismisses auditor Somerset, hires Rodefer; going concern noted

## Summary
- 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.

## SEC filing metadata
- accession: 0001091818-23-000056
- form_type: 8-K
- cik: 0001127993
- company_name: GALAXY NEXT GENERATION, INC.
- filed_at: 2023-04-20T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001091818-23-000056
- JSON: https://secwatch.observer/filing/0001091818-23-000056.json
- Plain text: https://secwatch.observer/filing/0001091818-23-000056.txt

## Key facts
- Auditor Changes
  GALAXY NEXT GENERATION, INC. dismissed Somerset CPAs and Advisors as its auditor.
  - Action: dismissal
  - Auditor: Somerset CPAs and Advisors
  - Successor: Rodefer Moss & Co, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1127993/000109181823000056/0001091818-23-000056-index.htm
- Auditor Changes
  GALAXY NEXT GENERATION, INC. engaged Rodefer Moss & Co, PLLC as its auditor.
  - Action: engagement
  - Auditor: Rodefer Moss & Co, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1127993/000109181823000056/0001091818-23-000056-index.htm

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