{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-058420","form_type":"8-K","ticker":"AMST","cik":"0001807166","company_name":"Amesite Inc.","filed_at":"2025-06-26T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.806059+00:00","generated_at":"2026-05-18T18:10:32.374711+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":"Amesite dismisses auditor Turner Stone, appoints Novogradac; 2024 audit included going-concern note","bullets":["Dismissed Turner, Stone & Company, L.L.P. on June 24, 2025; Audit Committee approved the termination.","2024 audit report contained a going-concern explanatory paragraph; no disagreements on accounting principles.","Material weaknesses disclosed in Form 10-K/A: ineffective controls over journal entries, stock compensation, deferred revenue.","Appointed Novogradac & Company LLP as new independent auditor effective June 24, 2025.","No prior consultations with Novogradac on accounting or auditing matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-058420","json":"https://secwatch.observer/filing/0001213900-25-058420.json","markdown":"https://secwatch.observer/filing/0001213900-25-058420.md","text":"https://secwatch.observer/filing/0001213900-25-058420.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1807166/000121390025058420/0001213900-25-058420-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1807166/000121390025058420/ea024693001-8k_amesite.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T18:10:32.374711+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":"24ae9ddd13c02ecb48505994d9a1cbcbcde3f5bf","claim":"Amesite Inc. engaged Novogradac & Company LLP as its auditor.","evidence_excerpt":"On June 24, 2025, the Company appointed Novogradac & Company LLP (“Novogradac”) as the Company’s new independent registered public accounting firm effective as of June 24, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1807166/000121390025058420/0001213900-25-058420-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Novogradac & Company LLP"}],"fact_type":"auditor_change"},{"claim_id":"a19611c5580860d27672de54c7c314b8c5f8228d","claim":"Amesite Inc. dismissed Turner, Stone & Company, L.L.P. as its auditor.","evidence_excerpt":"On June 24, 2025, Amesite Inc. (the “Company”) dismissed Turner, Stone & Company, L.L.P. (“Turner Stone”) 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/1807166/000121390025058420/0001213900-25-058420-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Turner, Stone & Company, L.L.P."},{"label":"Successor","value":"Novogradac & Company LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}