{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-036123","form_type":"8-K","ticker":"TGLO","cik":"0001066684","company_name":"THEGLOBE COM INC","filed_at":"2025-04-18T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.393469+00:00","generated_at":"2026-05-23T10:53:47.467555+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":"TGLO auditor Marcum resigns; CBIZ CPAs appointed; prior reports include going-concern","bullets":["Marcum LLP resigned as auditor on April 17, 2025; CBIZ CPAs P.C. engaged same day for FY 2025.","No disagreements or reportable events with Marcum during the past two fiscal years or through resignation.","Prior audit reports for FY 2023 and FY 2024 included an explanatory paragraph on substantial doubt about TGLO's ability to continue as a going concern.","Audit committee approved CBIZ engagement; no pre-engagement consultations occurred."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-036123","json":"https://secwatch.observer/filing/0001104659-25-036123.json","markdown":"https://secwatch.observer/filing/0001104659-25-036123.md","text":"https://secwatch.observer/filing/0001104659-25-036123.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1066684/000110465925036123/0001104659-25-036123-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1066684/000110465925036123/tm2512612d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T10:53:47.467555+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":"8e62923209016b251fadb50964bf9093f5a7f5ba","claim":"THEGLOBE COM INC engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On April 17, 2025, following the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs was engaged, effective immediately, as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1066684/000110465925036123/0001104659-25-036123-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"ec5ff51c27c87f6b26647b7eb36bbdbe73ef337d","claim":"Marcum LLP resigned as auditor of THEGLOBE COM INC.","evidence_excerpt":"On April 17, 2025, theglobe.com, inc. (the “Company”) was notified by Marcum LLP (“Marcum”) that Marcum resigned as the Company’s independent registered accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1066684/000110465925036123/0001104659-25-036123-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}