---
schema_version: "secwatch.filing_event.v1"
accession: "0001096906-24-001090"
form_type: "8-K"
ticker: "HYEX"
cik: "0001630176"
company_name: "HEALTHY EXTRACTS INC."
filed_at: "2024-05-10T23:59:59+00:00"
generated_at: "2026-06-02T03:48:16.983833+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Healthy Extracts dismisses BF Borgers as auditor after SEC order; extends convertible notes maturity to 2026

## Summary
- Dismissed BF Borgers CPA PC as independent auditor effective May 8, 2024; engaged Bush & Associates CPA LLC as replacement.
- BF Borgers' audit reports for FY2022 and FY2023 included a going concern explanatory paragraph; no other disagreements.
- SEC issued an order on May 3, 2024 barring BF Borgers from appearing or practicing before the SEC.
- Amended two convertible notes (aggregate principal ~$427,777) extending maturity from April 2024 to June 25, 2026.
- Monthly amortized payments required; if equity raise exceeds $100k, 20% of excess goes to principal reduction.

## SEC filing metadata
- accession: 0001096906-24-001090
- form_type: 8-K
- ticker: HYEX
- cik: 0001630176
- company_name: HEALTHY EXTRACTS INC.
- filed_at: 2024-05-10T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 1.01, 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1630176/000109690624001090/0001096906-24-001090-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1630176/000109690624001090/hyex-20240503.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001096906-24-001090
- JSON: https://secwatch.observer/filing/0001096906-24-001090.json
- Plain text: https://secwatch.observer/filing/0001096906-24-001090.txt

## Key facts
- Auditor Changes
  HEALTHY EXTRACTS INC. engaged Bush & Associates CPA LLC as its auditor.
  - Action: engagement
  - Auditor: Bush & Associates CPA LLC
  source text: Also on May 8, 2024, we engaged Bush & Associates CPA LLC ("Bush") as BF Borgers’ replacement.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1630176/000109690624001090/0001096906-24-001090-index.htm
- Auditor Changes
  HEALTHY EXTRACTS INC. dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  - Successor: Bush & Associates CPA LLC
  source text: Effective May 8, 2024, we dismissed BF Borgers CPA PC ("BF Borgers") as our independent registered public accounting firm. Also on May 8, 2024, we engaged Bush & Associates CPA LLC ("Bush") as BF Borgers’ replacement.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1630176/000109690624001090/0001096906-24-001090-index.htm
- Material Agreements
  HEALTHY EXTRACTS INC. amended Second Amendment (effective 2024-05-03).
  - Action: amendment
  - Agreement: notes offering
  - Effective: 2024-05-03
  source text: On May 3, 2024 and May 6, 2024, we received executed copies of a Second Amendment to each of the convertible notes, extending the Maturity Dates to June 25, 2026
  evidence_url: https://www.sec.gov/Archives/edgar/data/1630176/000109690624001090/0001096906-24-001090-index.htm
- Material Agreements
  HEALTHY EXTRACTS INC. entered into Securities Purchase Agreement with two investors valued at $388,888 (effective 2023-01-24).
  - Action: entry
  - Agreement: notes offering
  - Counterparty: two investors
  - Value: $388,888
  - Effective: 2023-01-24
  source text: On January 24, 2023, we entered into a Securities Purchase Agreement for the sale of convertible notes in the aggregate principal amount of $388,888
  evidence_url: https://www.sec.gov/Archives/edgar/data/1630176/000109690624001090/0001096906-24-001090-index.htm
- Material Agreements
  HEALTHY EXTRACTS INC. amended First Amendment (effective 2023-10-31).
  - Action: amendment
  - Agreement: notes offering
  - Effective: 2023-10-31
  source text: Effective October 31, 2023, we entered into a First Amendment to each of the convertible notes, extending the Maturity Dates to April 23, 2024 and April 24, 2024
  evidence_url: https://www.sec.gov/Archives/edgar/data/1630176/000109690624001090/0001096906-24-001090-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.