{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-067503","form_type":"8-K","ticker":null,"cik":"0001661779","company_name":"STARTENGINE CROWDFUNDING, INC.","filed_at":"2023-06-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:39.890512+00:00","generated_at":"2026-06-14T08:18:45.516007+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"StartEngine Crowdfunding dismisses BF Borgers as auditor, appoints Haynie & Company","bullets":["Board dismissed BF Borgers CPA PC as independent auditor effective May 30, 2023.","No disagreements or reportable events existed in FY2021 and FY2022; audit reports were unqualified.","Appointed Haynie & Company as new independent accounting firm on the same date.","No prior consultations with Haynie on accounting principles or audit matters occurred."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-067503","json":"https://secwatch.observer/filing/0001104659-23-067503.json","markdown":"https://secwatch.observer/filing/0001104659-23-067503.md","text":"https://secwatch.observer/filing/0001104659-23-067503.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1661779/000110465923067503/0001104659-23-067503-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1661779/000110465923067503/tm2317487d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T08:18:45.516007+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":"682f60e5a1b7219c4fa1fce5c3555617d7aa6bb7","claim":"STARTENGINE CROWDFUNDING, INC. engaged Haynie & Company as its auditor.","evidence_excerpt":"On May 30, 2023, the Board approved the appointment of Haynie & Company (“ Haynie ”) as the Company’s new independent accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1661779/000110465923067503/0001104659-23-067503-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Haynie & Company"}],"fact_type":"auditor_change"},{"claim_id":"e26569f5abb5e24e7a56104e88a10947beaa0236","claim":"STARTENGINE CROWDFUNDING, INC. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 30, 2023, the board of directors (the “ Board ”) of StartEngine Crowdfunding, Inc. (the “ Company ”) approved the dismissal of BF Borgers CPA PC (“ Borgers ”) as the Company’s independent accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1661779/000110465923067503/0001104659-23-067503-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"Haynie & Company"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}