{"schema_version":"secwatch.filing_event.v1","accession":"0001096906-24-000652","form_type":"8-K","ticker":"SNTL","cik":"0000889353","company_name":"Sentinel Holdings Ltd.","filed_at":"2024-03-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.162359+00:00","generated_at":"2026-06-04T06:51:20.400943+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"James Maritime Holdings dismisses Tanner LLC, appoints Bush & Associates as new auditor","bullets":["Board dismissed Tanner LLC as auditor effective March 22, 2024; Tanner's FY2022 audit had a going concern qualification but no adverse opinion or disagreements.","No reportable events during FY2022 or interim period through dismissal except the going concern uncertainty.","Board ratified engagement of Bush & Associates CPA LLC as new independent auditor for FY2023 on March 21, 2024.","No prior consultations with Bush regarding accounting principles, disagreements, or reportable events before appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001096906-24-000652","json":"https://secwatch.observer/filing/0001096906-24-000652.json","markdown":"https://secwatch.observer/filing/0001096906-24-000652.md","text":"https://secwatch.observer/filing/0001096906-24-000652.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/889353/000109690624000652/0001096906-24-000652-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/889353/000109690624000652/jmtm-20240321.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T06:51:20.400943+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":"2697e22a6b730e4444512e61965bd66e1451ff89","claim":"Sentinel Holdings Ltd. dismissed Tanner LLC as its auditor.","evidence_excerpt":"As a result of this process, on March 22, 2024, the Board approved, the dismissal of Tanner LLC (“Tanner”), the Company’s independent registered public accounting firm since 2022, effective March 22, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/889353/000109690624000652/0001096906-24-000652-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Tanner LLC"},{"label":"Successor","value":"Bush & Associates CPA LLC"}],"fact_type":"auditor_change"},{"claim_id":"bfad727f00053c6e7428183745e7bbc4bea95b67","claim":"Sentinel Holdings Ltd. engaged Bush & Associates CPA LLC as its auditor.","evidence_excerpt":"On March 21, 2024, the Board ratified, the engagement of Bush as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/889353/000109690624000652/0001096906-24-000652-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Bush & Associates CPA LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}