{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-042297","form_type":"8-K","ticker":null,"cik":"0001922858","company_name":"ECD Automotive Design, Inc.","filed_at":"2024-05-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.221475+00:00","generated_at":"2026-06-02T02:49:25.320119+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":"ECD Automotive Design dismisses auditor BF Borgers after SEC permanent ban; engages Barton CPA","bullets":["On May 9, 2024, ECD Automotive dismissed BF Borgers CPA PC as independent auditor after SEC permanently banned Borgers from practicing before the SEC.","Borgers' audit reports for FY2022 and FY2023 were unqualified; no disagreements or reportable events occurred during the period.","Effective May 10, 2024, the company engaged Barton CPA as its new independent registered public accounting firm, approved by the audit committee.","No consultations with Barton CPA on accounting principles or disagreements occurred prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-042297","json":"https://secwatch.observer/filing/0001213900-24-042297.json","markdown":"https://secwatch.observer/filing/0001213900-24-042297.md","text":"https://secwatch.observer/filing/0001213900-24-042297.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1922858/000121390024042297/0001213900-24-042297-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1922858/000121390024042297/ea020593101-8k_ecdauto.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T02:49:25.320119+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":"fff5c9c8adf55bdd92d9f11d34aae9a54d3adaab","claim":"ECD Automotive Design, Inc. engaged Barton CPA as its auditor.","evidence_excerpt":"On May 10, 2024, upon the approval of the audit committee, of the Company’s board of directors, the Company engaged Barton CPA as the Company's independent registered public accounting firm to audit the Financial Statements, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1922858/000121390024042297/0001213900-24-042297-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Barton CPA"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}