{"schema_version":"secwatch.filing_event.v1","accession":"0001096906-24-001063","form_type":"8-K","ticker":"FCCN","cik":"0001131903","company_name":"SPECTRAL CAPITAL Corp","filed_at":"2024-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.399282+00:00","generated_at":"2026-06-02T08:44:03.943975+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Spectral Capital dismisses auditor BF Borgers after SEC bars firm from practice","bullets":["Dismissed BF Borgers as auditor effective May 4, 2024, citing SEC order that bars BF Borgers from practicing before the SEC.","No replacement auditor has been engaged; board approved the change.","Audit reports for FY2022 and FY2023 were unqualified with no adverse opinions or modifications.","No disagreements or reportable events occurred with BF Borgers during the relevant periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001096906-24-001063","json":"https://secwatch.observer/filing/0001096906-24-001063.json","markdown":"https://secwatch.observer/filing/0001096906-24-001063.md","text":"https://secwatch.observer/filing/0001096906-24-001063.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1131903/000109690624001063/0001096906-24-001063-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1131903/000109690624001063/fccn-20240503.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T08:44:03.943975+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":"46c5a0cb59306818d28d80b5c6e154b51270e626","claim":"SPECTRAL CAPITAL Corp dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Effective May 4, 2024, Spectral Capital Corporation. (the “Company) dismissed 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/1131903/000109690624001063/0001096906-24-001063-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}