{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-043625","form_type":"8-K","ticker":"REBN","cik":"0001707910","company_name":"Reborn Coffee, Inc.","filed_at":"2024-05-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.678619+00:00","generated_at":"2026-06-01T23:20:49.165594+00:00","sec_items":["4.01","5.07"],"event_type":"other","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Reborn Coffee dismisses BF Borgers as auditor after SEC bar; shareholders approve share issuances","bullets":["Audit Committee dismissed BF Borgers on May 7 after SEC permanently barred the firm from practicing before it.","New auditor BCRG Group engaged on May 14; no prior consultations or reportable events.","At May 10 special meeting (55.31% quorum), shareholders approved issuance to EF Hutton YA Fund under Pre-Paid Advance Agreement (1,272,949 votes for).","Shareholders also approved issuance to YA II PN under Standby Equity Purchase Agreement (1,272,949 votes for).","Both proposals passed with overwhelming support; no broker non-votes recorded."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-043625","json":"https://secwatch.observer/filing/0001213900-24-043625.json","markdown":"https://secwatch.observer/filing/0001213900-24-043625.md","text":"https://secwatch.observer/filing/0001213900-24-043625.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1707910/000121390024043625/0001213900-24-043625-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1707910/000121390024043625/ea0206051-8k_reborn.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T23:20:49.165594+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":"133a03371c6ba266716d9646597d4b0323545798","claim":"Reborn Coffee, Inc. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"the “SEC”) entered an order instituting settled administrative and cease-and-desist proceedings against BF Borgers CPA PC (“Borgers”) and its sole audit partner, Benjamin F. Borgers CPA, permanently barring Mr. Borgers and Borgers (collectively, “BF Borgers”) from appearing or practicing before the SEC as an accountant (the “Order”). As reported in the Current Report on Form 8-K filed with the SEC on May 7, 2024, in light of the Order, the Audit Committee (the “Committee”) of the Board of Directors of Reborn Coffee, Inc. (the “Company”), on May 7, 2024, unanimously approved to dismiss, and dismissed Borgers as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1707910/000121390024043625/0001213900-24-043625-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]},{"claim_id":"4c3366e6ccf2910a2a0cc764f67090340221fe86","claim":"Reborn Coffee, Inc. engaged BCRG Group as its auditor.","evidence_excerpt":"he engagement of BCRG Group (“BCRG”) as the Company’s new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1707910/000121390024043625/0001213900-24-043625-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BCRG Group"}]},{"claim_id":"150fc8c70d312c228ba66d3d6522de20dd920fb8","claim":"Reborn Coffee, Inc. shareholders approved Issuance of shares of Common Stock to EF Hutton YA Fund, LP, pursuant to the Pre-Paid Advance Agreement at the 2024-05-10 meeting.","evidence_excerpt":"The Company's stockholders approved the issuance of shares of the Company's Common Stock to EF Hutton YA Fund, LP, pursuant to the Pre-Paid Advance Agreement dated as of February 12, 2024 (the \"PPA\"), in excess of the Exchange Cap (as defined PPA), based upon the following votes: VOTES FOR VOTES AGAINST VOTES ABSTAINED BROKER NON-VOTES 1,272,949 5,599 1,016 -","evidence_source":"SEC 8-K Item 5.07","evidence_url":"https://www.sec.gov/Archives/edgar/data/1707910/000121390024043625/0001213900-24-043625-index.htm","confidence":0.9,"family_label":"Shareholder Votes","details":[{"label":"Outcome","value":"passed"},{"label":"Meeting","value":"2024-05-10"}]},{"claim_id":"88855449a76a4fffd4aaa6eac1ea8bd23c42aa26","claim":"Reborn Coffee, Inc. shareholders approved Issuance of shares of Common Stock to YA II PN, LTD., pursuant to the Standby Equity Purchase Agreement at the 2024-05-10 meeting.","evidence_excerpt":"The Company's stockholders approved the issuance of shares of the Company's Common Stock to YA II PN, LTD., pursuant to the Standby Equity Purchase Agreement dated as of February 12, 2024 (the \"SEPA\"), in excess of the Exchange Cap (as defined SEPA), based upon the following votes: VOTES FOR VOTES AGAINST VOTES ABSTAINED BROKER NON-VOTES 1,272,949 5,599 1,016 -","evidence_source":"SEC 8-K Item 5.07","evidence_url":"https://www.sec.gov/Archives/edgar/data/1707910/000121390024043625/0001213900-24-043625-index.htm","confidence":0.9,"family_label":"Shareholder Votes","details":[{"label":"Outcome","value":"passed"},{"label":"Meeting","value":"2024-05-10"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}