{"schema_version":"secwatch.filing_event.v1","accession":"0001199835-24-000326","form_type":"8-K","ticker":"SFRX","cik":"0001106213","company_name":"SEAFARER EXPLORATION CORP","filed_at":"2024-08-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:12.187350+00:00","generated_at":"2026-05-31T09:14:57.748726+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Seafarer Exploration replaces auditor Accell with Astra Audit & Advisory after Accell stops PCAOB services","bullets":["Accell Audit ceased PCAOB audit services on Aug 9, 2024; its principals joined Astra Audit & Advisory.","Accell's 2023 audit report included a going-concern explanatory paragraph; no other qualifications or disagreements.","Board appointed Astra Audit & Advisory as independent auditor for fiscal 2024, effective Aug 9, 2024.","Company had not consulted Astra on any accounting matters prior to appointment.","Accell provided a letter agreeing with disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001199835-24-000326","json":"https://secwatch.observer/filing/0001199835-24-000326.json","markdown":"https://secwatch.observer/filing/0001199835-24-000326.md","text":"https://secwatch.observer/filing/0001199835-24-000326.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1106213/000119983524000326/0001199835-24-000326-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1106213/000119983524000326/form_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T09:14:57.748726+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}