{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-013702","form_type":"8-K","ticker":null,"cik":"0001536394","company_name":"U.S. Lighting Group, Inc.","filed_at":"2023-02-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.486832+00:00","generated_at":"2026-06-19T04:45:30.349861+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"U.S. Lighting Group re-engages BF Borgers as auditor effective Feb 22, 2023","bullets":["Engaged BF Borgers CPA PC as independent auditor, effective Feb 22, 2023.","Borgers previously served as auditor from Dec 30, 2020 to Aug 1, 2022.","No consultations or disagreements during the interim period.","No reportable events or disagreements as defined in Regulation S-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-013702","json":"https://secwatch.observer/filing/0001213900-23-013702.json","markdown":"https://secwatch.observer/filing/0001213900-23-013702.md","text":"https://secwatch.observer/filing/0001213900-23-013702.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1536394/000121390023013702/0001213900-23-013702-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1536394/000121390023013702/ea174115-8k_uslight.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T04:45:30.349861+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":"557ec36878148d9494f3a740a0365cf168d9180d","claim":"U.S. Lighting Group, Inc. engaged BF Borgers CPA PC as its auditor.","evidence_excerpt":"Effective February 22, 2023, US Lighting Group, Inc. (the “Company”) engaged BF Borgers CPA PC, Lakewood, Colorado (“Borgers”) to serve as the Company’s independent registered public accounting firm to audit the Company’s financial statements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1536394/000121390023013702/0001213900-23-013702-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BF Borgers CPA PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}