{"schema_version":"secwatch.filing_event.v1","accession":"0001096906-25-000708","form_type":"8-K","ticker":"FCCN","cik":"0001131903","company_name":"SPECTRAL CAPITAL Corp","filed_at":"2025-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.615943+00:00","generated_at":"2026-05-22T07:03:06.967009+00:00","sec_items":["4.01","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.95,"calibrated_materiality_score":0.95,"confidence":"high","headline":"Spectral Capital dismisses auditor; financial statements for Q1-Q3 2024 require restatement due to accounting errors.","bullets":["Company dismissed MG&A as auditor and engaged RBSM effective April 30, 2025.","MG&A notified company of accounting errors in prepaid assets, amortization, debt extinguishment, and unaccounted expenses.","MG&A concluded errors materially impact Q1, Q2, Q3 2024 financial statements requiring restatement.","Prior auditor reports: FY2023 had going concern doubt; FY2024 had adverse opinion on accounting matter.","10-K for FY2024 filing is delayed; company further investigating accounting errors."],"urls":{"canonical":"https://secwatch.observer/filing/0001096906-25-000708","json":"https://secwatch.observer/filing/0001096906-25-000708.json","markdown":"https://secwatch.observer/filing/0001096906-25-000708.md","text":"https://secwatch.observer/filing/0001096906-25-000708.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1131903/000109690625000708/0001096906-25-000708-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1131903/000109690625000708/fccn-20250430.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T07:03:06.967009+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}