{"schema_version":"secwatch.filing_event.v1","accession":"0001171520-24-000195","form_type":"8-K","ticker":"GRVE","cik":"0000918573","company_name":"GROOVE BOTANICALS INC.","filed_at":"2024-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:22.445681+00:00","generated_at":"2026-06-02T04:35:39.590808+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Groove Botanicals dismisses auditor BF Borgers after SEC permanent ban","bullets":["Board approved dismissal on May 8, 2024; SEC banned BF Borgers on May 3, 2024.","BF Borgers' reports for FY 2023 and 2022 were unqualified except for going concern paragraph.","No disagreements or reportable events occurred except for previously disclosed material weaknesses.","Company is seeking a new independent registered public accounting firm."],"urls":{"canonical":"https://secwatch.observer/filing/0001171520-24-000195","json":"https://secwatch.observer/filing/0001171520-24-000195.json","markdown":"https://secwatch.observer/filing/0001171520-24-000195.md","text":"https://secwatch.observer/filing/0001171520-24-000195.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/918573/000117152024000195/0001171520-24-000195-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/918573/000117152024000195/eps11295.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T04:35:39.590808+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":"5c4dd188991dc78c868be024fb4b1df9a131bd9c","claim":"GROOVE BOTANICALS INC. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 8, 2024, the Board of Directors of Groove Botanicals Inc. (the \"Company\") approved the dismissal of BF Borgers CPA PC (\"BF Borgers\") 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/918573/000117152024000195/0001171520-24-000195-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}