{"schema_version":"secwatch.filing_event.v1","accession":"0001199835-23-000538","form_type":"8-K","ticker":null,"cik":"0001884072","company_name":"Adamas One Corp.","filed_at":"2023-11-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.289817+00:00","generated_at":"2026-06-08T21:31:21.802536+00:00","sec_items":["4.01","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Adamas One auditor Semple, Marchal & Cooper resigns; Turner, Stone engaged as new auditor","bullets":["Former auditor Semple, Marchal & Cooper resigned on May 23, 2023; no disagreements with management.","New auditor Turner, Stone & Company engaged effective October 31, 2023.","Prior financial statements for FY2022 and FY2021 included going concern explanatory paragraph.","Company previously announced engagement of Adeptus Partners as auditor; that engagement never occurred."],"urls":{"canonical":"https://secwatch.observer/filing/0001199835-23-000538","json":"https://secwatch.observer/filing/0001199835-23-000538.json","markdown":"https://secwatch.observer/filing/0001199835-23-000538.md","text":"https://secwatch.observer/filing/0001199835-23-000538.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1884072/000119983523000538/0001199835-23-000538-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1884072/000119983523000538/form_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T21:31:21.802536+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":"8b647c32f93f01b7b56013cbe7f00194185ee652","claim":"Adamas One Corp. engaged Turner, Stone & Company, L.L.P. as its auditor.","evidence_excerpt":"1, 2023, the Board of Directors approved the engagement of Turner, Stone & Company, L.L.P. (the “New Accountant”) to serve as the Registrant’s independent registered public accounting firm. The New Accountant was engaged on October 31, 2023. The Former Accountant's reports","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1884072/000119983523000538/0001199835-23-000538-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Turner, Stone & Company, L.L.P."}],"fact_type":"auditor_change"},{"claim_id":"921f08ab3e38eee94e17e00a7f6c25cc42f76817","claim":"Semple, Marchal & Cooper, LLP resigned as auditor of Adamas One Corp..","evidence_excerpt":"(the “Company” or “Registrant”) received a notice of resignation from Semple, Marchal & Cooper, LLP (the “Former Accountant”) as the Registrant’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/1884072/000119983523000538/0001199835-23-000538-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Semple, Marchal & Cooper, LLP"},{"label":"Successor","value":"Turner, Stone & Company, L.L.P."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}