{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-062872","form_type":"8-K","ticker":null,"cik":"0001720025","company_name":"Allegro Merger Corp.","filed_at":"2023-08-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.978999+00:00","generated_at":"2026-06-12T08:48:22.194698+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Allegro Merger Corp changes auditor to BF Borgers, acknowledges going concern and material weaknesses","bullets":["Engaged BF Borgers CPA as principal accountant, replacing Malone Bailey, LLP, effective August 3, 2023.","Malone's prior-year opinions contained a going-concern explanatory paragraph; no disagreements with Malone.","Company disclosed material weaknesses in internal controls over financial reporting as of Dec 31, 2022.","Audit committee approved the change; no reportable events or disagreements occurred."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-062872","json":"https://secwatch.observer/filing/0001213900-23-062872.json","markdown":"https://secwatch.observer/filing/0001213900-23-062872.md","text":"https://secwatch.observer/filing/0001213900-23-062872.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1720025/000121390023062872/0001213900-23-062872-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1720025/000121390023062872/ea182644-8k_allegro.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T08:48:22.194698+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":"4b3a6c206319a006b8209b459588053a2794eb29","claim":"Allegro Merger Corp. dismissed Malone Bailey, LLP as its auditor.","evidence_excerpt":"BF Borgers replaced Malone Bailey, LLP (“ Malone ”), who was dismissed as the Company’s principal accountant on the same date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1720025/000121390023062872/0001213900-23-062872-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Malone Bailey, LLP"},{"label":"Successor","value":"BF Borgers CPA, PC"}],"fact_type":"auditor_change"},{"claim_id":"a3c3555234da42d3f9ef7c25bb447d10d0635297","claim":"Allegro Merger Corp. engaged BF Borgers CPA, PC as its auditor.","evidence_excerpt":"On August 3, 2023, Allegro Merger Corp, (the “ Company ”) engaged BF Borgers CPA, PC (“ BF Borgers ”) as its principal accountant to review the Company’s financial statements for the quarter ended September 30, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1720025/000121390023062872/0001213900-23-062872-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"}