{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-040536","form_type":"8-K","ticker":"REBN","cik":"0001707910","company_name":"Reborn Coffee, Inc.","filed_at":"2024-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.678445+00:00","generated_at":"2026-06-02T19:09:08.898069+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Reborn Coffee dismisses auditor BF Borgers after SEC bars the firm","bullets":["BF Borgers dismissed as independent auditor on May 7, 2024, with Audit Committee approval.","Prior audit report for FY2023 included a going-concern explanatory paragraph but was unqualified.","No disagreements or reportable events occurred during FY2023 or through dismissal date.","SEC states BF Borgers is not permitted to practice before the SEC per May 3, 2024 order.","Company is actively seeking a new independent registered public accounting firm."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-040536","json":"https://secwatch.observer/filing/0001213900-24-040536.json","markdown":"https://secwatch.observer/filing/0001213900-24-040536.md","text":"https://secwatch.observer/filing/0001213900-24-040536.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1707910/000121390024040536/0001213900-24-040536-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1707910/000121390024040536/ea0205436-8k_reborn.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T19:09:08.898069+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":"04d02840faef7098fcaf328e8280a26ffcc19ce6","claim":"Reborn Coffee, Inc. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 7, 2024, Reborn Coffee, Inc. (the “Company”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1707910/000121390024040536/0001213900-24-040536-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}