{"schema_version":"secwatch.filing_event.v1","accession":"0001161697-23-000584","form_type":"8-K","ticker":null,"cik":"0001161582","company_name":"GROWLIFE, INC.","filed_at":"2023-12-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.361083+00:00","generated_at":"2026-06-07T16:01:12.168251+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"GrowLife auditor MGO declines re-appointment; M&K CPAS PLLC hired for FY2023","bullets":["MGO notified GrowLife on Nov 29, 2023 it will not stand for re-appointment as auditor, effective Dec 31, 2023.","No disagreements on accounting principles; material weaknesses in internal controls reported for 2021, 2022, and Q1 2023.","Weaknesses relate to audit committee composition and accounting personnel capabilities for complex contracts.","Audit committee approved engagement of M&K CPAS PLLC on Dec 5, 2023 to audit 2023 financial statements.","M&K had no prior consultations with the company on accounting matters or disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0001161697-23-000584","json":"https://secwatch.observer/filing/0001161697-23-000584.json","markdown":"https://secwatch.observer/filing/0001161697-23-000584.md","text":"https://secwatch.observer/filing/0001161697-23-000584.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1161582/000116169723000584/0001161697-23-000584-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1161582/000116169723000584/form_8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T16:01:12.168251+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":"b8f4b777a15aa464b3edae74df2116ed12fd30f5","claim":"GROWLIFE, INC. engaged M&K CPAS PLLC as its auditor.","evidence_excerpt":"The Company has engaged the services of M&K CPAS PLLC (“M&K”) and as the Company’s new independent registered public accounting firm to audit the Company’s consolidated financial statements for the year then ended December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1161582/000116169723000584/0001161697-23-000584-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"M&K CPAS PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}