{"schema_version":"secwatch.filing_event.v1","accession":"0001214659-23-005177","form_type":"8-K/A","ticker":null,"cik":"0001488638","company_name":"MBG Holdings, Inc.","filed_at":"2023-04-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:39.020287+00:00","generated_at":"2026-06-17T03:36:40.911061+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"MBG Holdings changes auditors; prior auditor resigns with going concern qualification","bullets":["Maughan Sullivan resigned as auditor on March 23, 2023, effective immediately for FY2022 audit.","New auditor M&K CPAS PLLC engaged April 10, 2023 for FY2022, approved by Board.","Maughan's reports for FY2020-2021 included going concern paragraph due to losses and working capital deficit.","No disagreements or reportable events between Company and Maughan; Maughan provided letter of agreement.","Company had not consulted M&K on any accounting or audit matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001214659-23-005177","json":"https://secwatch.observer/filing/0001214659-23-005177.json","markdown":"https://secwatch.observer/filing/0001214659-23-005177.md","text":"https://secwatch.observer/filing/0001214659-23-005177.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1488638/000121465923005177/0001214659-23-005177-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1488638/000121465923005177/g4102318ka1.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T03:36:40.911061+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":"22a9b29bddb0b795ec2136ab0f25210a290db2b4","claim":"Maughan Sullivan LLC resigned as auditor of MBG Holdings, Inc..","evidence_excerpt":"On March 23, 2023, the Company received a communication from the Company’s independent accounting firm, Maughan Sullivan LLC (“Maughan”), that the firm is resigning as the Company’s auditor for the fiscal year 2022 audit effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1488638/000121465923005177/0001214659-23-005177-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Maughan Sullivan LLC"},{"label":"Successor","value":"M&K CPAS PLLC"}],"fact_type":"auditor_change"},{"claim_id":"7055ae4d7c5c7ba0bac40c696209a0cfe9d537e5","claim":"MBG Holdings, Inc. engaged M&K CPAS PLLC as its auditor.","evidence_excerpt":"On April 10, 2023 (the “Engagement Date”), MBG Holdings, Inc. (the “Company”) engaged M&K CPAS PLLC (“M&K”) as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1488638/000121465923005177/0001214659-23-005177-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"M&K CPAS PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}