{"schema_version":"secwatch.filing_event.v1","accession":"0001091818-24-000018","form_type":"8-K","ticker":"CLRI","cik":"0001362516","company_name":"Cleartronic, Inc.","filed_at":"2024-02-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.952378+00:00","generated_at":"2026-06-05T21:51:49.401704+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Cleartronic replaces auditor Assurance Dimensions with M&K CPAS","bullets":["Assurance Dimensions resigned as auditor on February 16, 2024.","M&K CPAS, PLLC was engaged as new independent auditor on February 19, 2024.","No disagreements or reportable events between the company and former auditor.","The company did not consult M&K on any accounting principles or audit opinions prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001091818-24-000018","json":"https://secwatch.observer/filing/0001091818-24-000018.json","markdown":"https://secwatch.observer/filing/0001091818-24-000018.md","text":"https://secwatch.observer/filing/0001091818-24-000018.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1362516/000109181824000018/0001091818-24-000018-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1362516/000109181824000018/clri0221248k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T21:51:49.401704+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":"4cfb7116554a2ca0c6877220ffe16973c8c0f085","claim":"Cleartronic, Inc. engaged M&K CPAS, PLLC as its auditor.","evidence_excerpt":"On February 19, 2024, a majority of the directors of Cleartronic Inc. engaged M&K CPAS, PLLC (“M&K”) as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1362516/000109181824000018/0001091818-24-000018-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"M&K CPAS, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"c0eefb2cb3ab103fc512bffe8746dc4cea07a902","claim":"Assurance Dimensions resigned as auditor of Cleartronic, Inc..","evidence_excerpt":"On February 16, 2024, the audit practice of Assurance Dimensions, (“Assurance”), resigned as the independent registered public accounting firm for Cleartronic, Inc. (the “Company”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1362516/000109181824000018/0001091818-24-000018-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Assurance Dimensions"},{"label":"Successor","value":"M&K CPAS, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}