{"schema_version":"secwatch.filing_event.v1","accession":"0001096906-23-001319","form_type":"8-K","ticker":"OMTK","cik":"0001404804","company_name":"Omnitek Engineering Corp","filed_at":"2023-06-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.725216+00:00","generated_at":"2026-06-13T22:28:00.971034+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Omnitek Engineering dismisses Sadler Gibb & Associates as auditor; appoints Mercurius & Associates","bullets":["Dismissed Sadler Gibb & Associates LLC as independent auditor, effective June 14, 2023, with Board approval.","Engaged Mercurius & Associates LLC as new auditor for fiscal year ending December 31, 2023.","No disagreements or reportable events with Sadler during fiscal years 2022 and 2021.","Sadler's prior audit reports included a going-concern qualification but were otherwise unqualified."],"urls":{"canonical":"https://secwatch.observer/filing/0001096906-23-001319","json":"https://secwatch.observer/filing/0001096906-23-001319.json","markdown":"https://secwatch.observer/filing/0001096906-23-001319.md","text":"https://secwatch.observer/filing/0001096906-23-001319.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1404804/000109690623001319/0001096906-23-001319-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1404804/000109690623001319/omtk-20230614.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T22:28:00.971034+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":"8c64d4cced34c0bc8db148128714b5b44c026fd4","claim":"Omnitek Engineering Corp engaged Mercurius & Associates LLC as its auditor.","evidence_excerpt":"On June 14, 2023, our Board of Directors unanimously approved the engagement of Mercurius & Associates LLC (“ Mercurius ”), 5000 Thayer Center Suite C, Oakland, MD 21550, as our registered public accounting firm, effective immediately, including to report on our financial statements for the year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1404804/000109690623001319/0001096906-23-001319-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Mercurius & Associates LLC"}],"fact_type":"auditor_change"},{"claim_id":"99c4edc98af8e423658abf4dac39191aed679db5","claim":"Omnitek Engineering Corp dismissed Sadler Gibb & Associates, LLC as its auditor.","evidence_excerpt":"̈ ITEM 4.01—CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT On June 14, 2023, we dismissed Sadler Gibb & Associates, LLC (“ Sadler ”), as our independent registered public accounting firm, effective immediately, including to audit our financial statements for the year ending December 31, 2023. The dismissal of Sadler was approved unanimously by our Board of Directors.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1404804/000109690623001319/0001096906-23-001319-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Sadler Gibb & Associates, LLC"},{"label":"Successor","value":"Mercurius & Associates LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}