{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-24-024423","form_type":"8-K","ticker":"DJT","cik":"0001849635","company_name":"Trump Media & Technology Group Corp.","filed_at":"2024-05-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.799087+00:00","generated_at":"2026-06-02T22:24:29.246561+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Trump Media dismisses auditor BF Borgers after SEC bar; hires Semple Marchal & Cooper","bullets":["Effective May 3, 2024, Trump Media terminated BF Borgers as its independent registered public accounting firm.","On May 4, 2024, the company engaged Semple, Marchal & Cooper, LLP as replacement, approved by audit committee.","BF Borgers is currently not permitted to appear or practice before the SEC per SEC order dated May 3, 2024.","No disagreements with BF Borgers during fiscal years 2022 and 2023; audit reports were unqualified.","Change comes after SEC instituted public administrative and cease-and-desist proceedings against BF Borgers."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-24-024423","json":"https://secwatch.observer/filing/0001140361-24-024423.json","markdown":"https://secwatch.observer/filing/0001140361-24-024423.md","text":"https://secwatch.observer/filing/0001140361-24-024423.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1849635/000114036124024423/0001140361-24-024423-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1849635/000114036124024423/ef20028532_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T22:24:29.246561+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":"098313f55cb40027aa940d5d9cd9b7346d99e687","claim":"Trump Media & Technology Group Corp. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Effective May 3, 2024, Trump Media & Technology Group Corp. (the “Company) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1849635/000114036124024423/0001140361-24-024423-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"Semple, Marchal & Cooper, LLP"}]},{"claim_id":"759efc4283077e6fcad8586d2ab081ee52cec34e","claim":"Trump Media & Technology Group Corp. engaged Semple, Marchal & Cooper, LLP as its auditor.","evidence_excerpt":"On May 4, 2024, the Company engaged Semple, Marchal & Cooper, LLP (“SMC”) as BF Borgers’ replacement.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1849635/000114036124024423/0001140361-24-024423-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Semple, Marchal & Cooper, LLP"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}