{"schema_version":"secwatch.filing_event.v1","accession":"0001171520-24-000339","form_type":"8-K","ticker":"UTKN","cik":"0001919182","company_name":"Universal Token","filed_at":"2024-10-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.344293+00:00","generated_at":"2026-05-30T13:26:59.432417+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Eco Bright Future appoints M.S. Madhava Rao as auditor effective Oct 8, 2024","bullets":["Prior auditor GBAC resigned on Aug 23, 2024; no disagreements or reportable events.","New auditor RAO appointed for FY ending Dec 31, 2024, approved by Board.","GBAC's reports for 2022 and 2023 had unmodified opinions with going concern emphasis.","GBAC had not performed quarterly reviews; RAO will review those filings."],"urls":{"canonical":"https://secwatch.observer/filing/0001171520-24-000339","json":"https://secwatch.observer/filing/0001171520-24-000339.json","markdown":"https://secwatch.observer/filing/0001171520-24-000339.md","text":"https://secwatch.observer/filing/0001171520-24-000339.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1919182/000117152024000339/0001171520-24-000339-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1919182/000117152024000339/eps11575.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T13:26:59.432417+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":"095213fa18bc38b5a4fc761b179bbea1baaf0cc1","claim":"Goff Backa Alfera and Company resigned as auditor of Universal Token.","evidence_excerpt":"The decision to change accountants to RAO from Goff Backa Alfera and Company (“GBAC”) was approved by the Board, effective October 8, 2024. The prior auditors GBAC resigned on August 23, 2024. The reports of GBAC on the Company’s financial statements as of and for the fiscal years ended December 31, 2022, and, 2023, included an unmodified opinion with an identification of going concern as a critical audit matter. During the two fiscal years ended December 31, 2023, and the subsequent interim period preceding such resignation, (i) there was no disagreement with GBAC on any matter of accounting principles or practices, financial statement disclosure,","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1919182/000117152024000339/0001171520-24-000339-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Goff Backa Alfera and Company"},{"label":"Successor","value":"M. S. Madhava Rao"}],"fact_type":"auditor_change"},{"claim_id":"7bb76eb8326da2e9a66c6116a25482e2e574127f","claim":"Universal Token engaged M. S. Madhava Rao as its auditor.","evidence_excerpt":"(the “Company”) recently conducted a competitive selection process to determine the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024. The Committee invited several public accounting firms to participate in the process. As a result of this process, the Committee approved the appointment of M. S. Madhava Rao (“RAO”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024. The decision to change accountants to RAO from Goff Backa Alfera and Company (“GBAC”) was approved by the Board, effective October 8, 2024. The prior auditors GBAC resigned on August 23, 2024. The reports of GBAC on the Company’s financial statements as of and for the fiscal years ended December 31, 2022, and, 2023, included an unmodified opinion with an identification of going concern as a critical audit matter. During","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1919182/000117152024000339/0001171520-24-000339-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"M. S. Madhava Rao"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}