{"schema_version":"secwatch.filing_event.v1","accession":"0001199835-24-000087","form_type":"8-K","ticker":null,"cik":"0001936756","company_name":"Next Bridge Hydrocarbons, Inc.","filed_at":"2024-02-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.340741+00:00","generated_at":"2026-06-06T01:31:34.285766+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Next Bridge Hydrocarbons dismisses BF Borgers, engages M&K CPAS as auditor","bullets":["On Feb 10, 2024, dismissed BF Borgers CPA PC as independent accountant, approved by Audit Committee.","Prior auditor's reports for 2021-2022 had going concern emphasis but no adverse opinions or disagreements.","Engaged M&K CPAS, PLLC as new auditor for year ended Dec 31, 2023, effective same date.","No consultations with M&K CPAS before engagement on accounting or auditing matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001199835-24-000087","json":"https://secwatch.observer/filing/0001199835-24-000087.json","markdown":"https://secwatch.observer/filing/0001199835-24-000087.md","text":"https://secwatch.observer/filing/0001199835-24-000087.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1936756/000119983524000087/0001199835-24-000087-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1936756/000119983524000087/form_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T01:31:34.285766+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":"993bf60a160f10f9a9ff35ac475b6f4d81650674","claim":"Next Bridge Hydrocarbons, Inc. engaged M&K CPAS, PLLC as its auditor.","evidence_excerpt":"the Audit Committee approved the engagement of M&K CPAS, PLLC as the Company’s independent registered public accounting firm for the year ended December 31, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1936756/000119983524000087/0001199835-24-000087-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"M&K CPAS, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"a75095a3a1f0dac56ecca27a04e8fdc7c8a3b6f5","claim":"Next Bridge Hydrocarbons, Inc. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On February 10, 2024, Next Bridge Hydrocarbons, Inc. (the “Company,” “we” and “us”) dismissed BF Borgers CPA PC as the Company’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/1936756/000119983524000087/0001199835-24-000087-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"M&K CPAS, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}