{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-078494","form_type":"8-K","ticker":null,"cik":"0001536394","company_name":"U.S. Lighting Group, Inc.","filed_at":"2023-09-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.237122+00:00","generated_at":"2026-06-10T09:39:34.206771+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"U.S. Lighting Group dismisses BF Borgers, appoints GBQ as new auditor","bullets":["Effective Sept 20, 2023: dismissed BF Borgers CPA PC and engaged GBQ Partners LLC as independent auditor.","Change driven by GBQ's local Ohio presence; no disagreements or reportable events with Borgers.","Borgers' reports on 2021 and 2022 financials were unqualified; no adverse opinions or modifications.","Borgers provided a letter dated Sept 21, 2023 agreeing with the company's statements (filed as Exhibit 16.1)."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-078494","json":"https://secwatch.observer/filing/0001213900-23-078494.json","markdown":"https://secwatch.observer/filing/0001213900-23-078494.md","text":"https://secwatch.observer/filing/0001213900-23-078494.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1536394/000121390023078494/0001213900-23-078494-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1536394/000121390023078494/ea185568-8k_uslighting.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T09:39:34.206771+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":"b4737a54e07ee5b45bb5906bdb7ce0b907ae232b","claim":"U.S. Lighting Group, Inc. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Also effective September 20, 2023, the Company dismissed BF Borgers CPA PC, Lakewood, Colorado (“ Borgers ”), as the Company’s independent principal accountant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1536394/000121390023078494/0001213900-23-078494-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"GBQ Partners LLC"}],"fact_type":"auditor_change"},{"claim_id":"fd84aa15141de183a593aad9ff731fb2f1bf03d8","claim":"U.S. Lighting Group, Inc. engaged GBQ Partners LLC as its auditor.","evidence_excerpt":"Effective September 20, 2023, US Lighting Group, Inc. (the “ Company ”) engaged GBQ Partners LLC, Columbus, Ohio (“ GBQ ”), 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/1536394/000121390023078494/0001213900-23-078494-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"GBQ Partners LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}