{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-058421","form_type":"8-K","ticker":"DBGI","cik":"0001668010","company_name":"Digital Brands Group, Inc.","filed_at":"2023-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:39.951691+00:00","generated_at":"2026-06-15T06:34:06.854745+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Digital Brands Group auditor resigns; new auditor MGO appointed with prior going concern and material weakness","bullets":["DBB resigned as auditor on May 4, 2023; MGO engaged as new independent accountant on May 5, 2023.","No disagreements on accounting principles during FY2022 or subsequent interim period through May 2023.","Prior audit reports included a going concern explanatory paragraph due to net losses, negative cash flow, and lack of liquidity.","DBB identified a material weakness in internal control over financial reporting; reported to the Company.","The Audit Committee approved the engagement of MGO for the fiscal year ending December 31, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-058421","json":"https://secwatch.observer/filing/0001104659-23-058421.json","markdown":"https://secwatch.observer/filing/0001104659-23-058421.md","text":"https://secwatch.observer/filing/0001104659-23-058421.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1668010/000110465923058421/0001104659-23-058421-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1668010/000110465923058421/tm2315214d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T06:34:06.854745+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":"5fb93dfe54c9075e583f050c916e97cb0529f4c9","claim":"dbbmckennon (DBB) resigned as auditor of Digital Brands Group, Inc..","evidence_excerpt":"On May 4, 2023, dbbmckennon (“DBB”) informed Digital Brands Group, Inc. (the “Company”) of their formal resignation 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/1668010/000110465923058421/0001104659-23-058421-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"dbbmckennon (DBB)"}],"fact_type":"auditor_change"},{"claim_id":"b655f33584afa8e2c52076c535280f7cfcb71e2b","claim":"Digital Brands Group, Inc. engaged Macias Gini & O’Connell LLP (MGO) as its auditor.","evidence_excerpt":"On May 5, 2023, the Company engaged Macias Gini & O’Connell LLP (“MGO”) as its new independent registered public accountant for the fiscal year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1668010/000110465923058421/0001104659-23-058421-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Macias Gini & O’Connell LLP (MGO)"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}