{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-028414","form_type":"8-K","ticker":"BINI","cik":"0001499961","company_name":"BOLLINGER INNOVATIONS, INC.","filed_at":"2023-03-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.275385+00:00","generated_at":"2026-06-18T13:04:06.263583+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Mullen Automotive replaces auditor Daszkal Bolton with RBSM; cites material weaknesses","bullets":["Daszkal Bolton LLP resigns as auditor effective upon merger with CohnReznick; served since Sept 2020.","No accounting disagreements; but material weaknesses in internal control reported for FY2022 and FY2021.","Prior audit reports included going concern explanatory paragraph due to losses, debt defaults, working capital deficiency.","New auditor RBSM LLP engaged for fiscal year ending Sept 30, 2023; no prior consultations."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-028414","json":"https://secwatch.observer/filing/0001104659-23-028414.json","markdown":"https://secwatch.observer/filing/0001104659-23-028414.md","text":"https://secwatch.observer/filing/0001104659-23-028414.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499961/000110465923028414/0001104659-23-028414-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499961/000110465923028414/tm238446d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T13:04:06.263583+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":"0d0615b689977129335c3de6ceb739234f339878","claim":"Daszkal Bolton LLP resigned as auditor of BOLLINGER INNOVATIONS, INC..","evidence_excerpt":"(a) Resignation of Previous Independent Registered Public Accounting Firm On March 1, 2023, Mullen Automotive Inc. (the “Company”) was notified that its independent registered public accounting firm, Daszkal Bolton LLP (“Daszkal”), is resigning its engagement with the Company effective immediately upon the consummation of its merger with CohnReznick LLP (“CohnReznick”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1499961/000110465923028414/0001104659-23-028414-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Daszkal Bolton LLP"}],"fact_type":"auditor_change"},{"claim_id":"4130560967fe7368d8681a8aa4d42a37978e2c99","claim":"BOLLINGER INNOVATIONS, INC. engaged RBSM LLP as its auditor.","evidence_excerpt":"ublic Accounting Firm On March 1, 2023, the Company engaged RBSM LLP (“RBSM”) as its new independent registered public accountant for the fiscal year ending September 30, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1499961/000110465923028414/0001104659-23-028414-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"RBSM LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}