---
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"
generated_at: "2026-06-08T21:31:21.802536+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Adamas One auditor Semple, Marchal & Cooper resigns; Turner, Stone engaged as new auditor

## Summary
- 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.

## SEC filing metadata
- accession: 0001199835-23-000538
- form_type: 8-K
- cik: 0001884072
- company_name: Adamas One Corp.
- filed_at: 2023-11-06T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001199835-23-000538
- JSON: https://secwatch.observer/filing/0001199835-23-000538.json
- Plain text: https://secwatch.observer/filing/0001199835-23-000538.txt

## Key facts
- Auditor Changes
  Adamas One Corp. engaged Turner, Stone & Company, L.L.P. as its auditor.
  - Action: engagement
  - Auditor: Turner, Stone & Company, L.L.P.
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1884072/000119983523000538/0001199835-23-000538-index.htm
- Auditor Changes
  Semple, Marchal & Cooper, LLP resigned as auditor of Adamas One Corp..
  - Action: resignation
  - Auditor: Semple, Marchal & Cooper, LLP
  - Successor: Turner, Stone & Company, L.L.P.
  source text: (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_url: https://www.sec.gov/Archives/edgar/data/1884072/000119983523000538/0001199835-23-000538-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.