{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-068980","form_type":"8-K","ticker":null,"cik":"0001847351","company_name":"Beard Energy Transition Acquisition Corp.","filed_at":"2023-08-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.731706+00:00","generated_at":"2026-06-11T07:06:15.332870+00:00","sec_items":["3.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Beard Energy Transition receives NYSE deficiency notice for lacking internal audit function; will not cure by Aug 22","bullets":["NYSE notified on Aug 16, 2023 that company failed to meet Section 303A.07(c) requiring an internal audit function within one year of listing.","Company has until Aug 22, 2023 to cure deficiency, but does not plan to implement internal audit function by that date.","Lack of cure will result in noncompliance with NYSE listing standards.","Company cites focus on consummating previously announced business combination as reason for not implementing audit function.","Delisting or suspension of trading in BRD units, common stock, and warrants may follow."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-068980","json":"https://secwatch.observer/filing/0001213900-23-068980.json","markdown":"https://secwatch.observer/filing/0001213900-23-068980.md","text":"https://secwatch.observer/filing/0001213900-23-068980.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1847351/000121390023068980/0001213900-23-068980-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1847351/000121390023068980/ea183853-8k_beardenergy.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T07:06:15.332870+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":"45ba2462ba9293fd987aa470979fd117a279faa6","claim":"Beard Energy Transition Acquisition Corp. received a nyse deficiency notice notice regarding other (rules 303A.07(c)).","evidence_excerpt":"August 16, 2023, Beard Energy Transition Acquisition Corp. (the “Company”) received a notice from the New York Stock Exchange (the “NYSE”) indicating that the Company was deficient in meeting the requirements of Section 303A.07(c) of the NYSE Listed Company Manual, which required the Company to have, within one year of the Company’s listing on the NYSE, established and maintained an internal audit function. The notice from the NYSE stated that, unless the Company cures this deficiency by August 22, 2023, the Company will be deemed noncompliant. Given the time and focus that the Company is dedi","evidence_source":"SEC 8-K Item 3.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1847351/000121390023068980/0001213900-23-068980-index.htm","confidence":0.9,"family_label":"Listing & Compliance Notices","details":[{"label":"Exchange","value":"nyse"},{"label":"Notice","value":"deficiency notice"},{"label":"Rules","value":"303A.07(c)"}],"fact_type":"exchange_compliance_notice"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}