{"schema_version":"secwatch.filing_event.v1","accession":"0001185185-24-000202","form_type":"8-K","ticker":"MITI","cik":"0000802257","company_name":"Mitesco, Inc.","filed_at":"2024-03-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.960019+00:00","generated_at":"2026-06-05T03:15:22.047724+00:00","sec_items":["1.01","4.01","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Mitesco enters $150k debt with 3 lenders for compliance; replaces auditor RBSM with Accell","bullets":["Signed promissory notes with Cavalry Fund, AJB, and Mercer Street Capital for $50,000 each, 12-month term, 10% interest.","Proceeds earmarked for SEC reporting, audit, legal, and accounting compliance costs.","Dismissed RBSM LLP as auditor on Feb 27, 2024; engaged Accell Audit & Compliance for FY 2023.","RBSM reports had a going-concern explanatory paragraph; no disagreements cited.","Board created an advisory board; non-executive members receive $60,000/year via restricted stock."],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-24-000202","json":"https://secwatch.observer/filing/0001185185-24-000202.json","markdown":"https://secwatch.observer/filing/0001185185-24-000202.md","text":"https://secwatch.observer/filing/0001185185-24-000202.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/802257/000118518524000202/0001185185-24-000202-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/802257/000118518524000202/mitesco20240227_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T03:15:22.047724+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":"0d263403f46f7135e6a4980b1d5886ce1b034423","claim":"Mitesco, Inc. dismissed RBSM LLP as its auditor.","evidence_excerpt":"On February 27, 2024, Mitesco, Inc. (the \"Company\") decided to change its independent registered public accountants, and accordingly dismissed RBSM LLP.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/802257/000118518524000202/0001185185-24-000202-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"RBSM LLP"},{"label":"Successor","value":"Accell Audit & Compliance, P.A."}],"fact_type":"auditor_change"},{"claim_id":"9206343de2c6b7e57a4eeacc1a73642166cf0f97","claim":"Mitesco, Inc. engaged Accell Audit & Compliance, P.A. as its auditor.","evidence_excerpt":"On February 27, 2024, the Board of Directors approved the engagement of Accell Audit & Compliance, P.A. (\"Accell\") as the Company's independent registered public accounting firm for the year ending December 31, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/802257/000118518524000202/0001185185-24-000202-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Accell Audit & Compliance, P.A."}],"fact_type":"auditor_change"},{"claim_id":"8963cbcc79f89a9d966618e523da308d70bdb5de","claim":"Mitesco, Inc. entered into a notes offering with Cavalry Fund, AJB and Mercer Street Capital valued at $50,000 of proceeds each.","evidence_excerpt":"the Company entered into a lending agreements with each of three (3) of its historical institutional investors, Cavalry Fund, AJB and Mercer Street Capital (“the Lenders”). The notes provide $50,000 of proceeds each","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/802257/000118518524000202/0001185185-24-000202-index.htm","confidence":0.7,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"notes offering"},{"label":"Counterparty","value":"Cavalry Fund, AJB and Mercer Street Capital"},{"label":"Value","value":"$50,000 of proceeds each"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}