{"schema_version":"secwatch.filing_event.v1","accession":"0001091818-24-000055","form_type":"8-K","ticker":"GRHI","cik":"0000894501","company_name":"GOLD ROCK HOLDINGS, INC.","filed_at":"2024-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:22.354518+00:00","generated_at":"2026-06-02T21:30:06.577031+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Gold Rock Holdings replaces BF Borgers with Michael Gillespie & Associates as auditor","bullets":["Effective May 7, 2024, replaced BF Borgers CPA PC with Michael Gillespie & Associates, PLLC as independent auditor.","BF Borgers' audit reports for FY2023 and FY2022 contained no adverse opinion, disclaimer, or qualification.","No disagreements on accounting principles, financial disclosure, or audit scope occurred during FY2022, FY2023, or interim 2024.","No reportable events under Item 304(a)(1)(v) of Regulation S-K were reported for those periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001091818-24-000055","json":"https://secwatch.observer/filing/0001091818-24-000055.json","markdown":"https://secwatch.observer/filing/0001091818-24-000055.md","text":"https://secwatch.observer/filing/0001091818-24-000055.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/894501/000109181824000055/0001091818-24-000055-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/894501/000109181824000055/grhi0705248k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T21:30:06.577031+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":"5383b879986e7b194191a60d06a21196fb0d5940","claim":"GOLD ROCK HOLDINGS, INC. engaged Michael Gillespie & Associates, PLLC as its auditor.","evidence_excerpt":"The Company has retained Michael Gillespie & Associates, PLLC as its new auditing firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/894501/000109181824000055/0001091818-24-000055-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Michael Gillespie & Associates, PLLC"}]},{"claim_id":"7736c134e19eb0063bbcfd7711ba0e1755dc68c5","claim":"GOLD ROCK HOLDINGS, INC. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Effective May 7, 2024, Gold Rock Holdings, Inc. (the \"Company) replaced BF Borgers CPA PC (\"BF Borgers\") 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/894501/000109181824000055/0001091818-24-000055-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"Michael Gillespie & Associates, PLLC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}