{"schema_version":"secwatch.filing_event.v1","accession":"0001185185-24-000498","form_type":"8-K","ticker":null,"cik":"0001072842","company_name":"FIRST CAPITAL INTERNATIONAL INC","filed_at":"2024-05-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.186892+00:00","generated_at":"2026-06-02T00:13:40.390161+00:00","sec_items":["4.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"SEC bars auditor BF Borgers; First Capital dismisses them, expects 10-Q delay","bullets":["On May 6, 2024, First Capital dismissed BF Borgers CPA PC as its auditor after SEC permanently barred Borgers and its audit partner from practicing before the Commission.","Prior audit reports for 2022 and 2023 included a going concern qualification but no adverse opinion or disagreements.","Company expects to be unable to timely file its March 31, 2024 Form 10-Q due to lack of a PCAOB-qualified auditor.","First Capital is in discussions with several accounting firms to engage a new independent auditor."],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-24-000498","json":"https://secwatch.observer/filing/0001185185-24-000498.json","markdown":"https://secwatch.observer/filing/0001185185-24-000498.md","text":"https://secwatch.observer/filing/0001185185-24-000498.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1072842/000118518524000498/0001185185-24-000498-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1072842/000118518524000498/firstcap20240514_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T00:13:40.390161+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":"05134da68d95276073316f2778680d9d074826ff","claim":"FIRST CAPITAL INTERNATIONAL INC dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 6, 2024, First Capital International, Inc. (“First Capital,” “we” or “our”) dismissed BF Borgers CPA PC (“Borgers”) as our independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1072842/000118518524000498/0001185185-24-000498-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"}