{"schema_version":"secwatch.filing_event.v1","accession":"0001214659-25-006776","form_type":"8-K","ticker":"TOGI","cik":"0001349706","company_name":"TurnOnGreen, Inc.","filed_at":"2025-05-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.045629+00:00","generated_at":"2026-05-22T23:59:33.328959+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"TurnOnGreen dismisses Marcum, engages CBIZ CPAs as auditor effective April 30, 2025","bullets":["Marcum dismissed as independent auditor; CBIZ CPAs engaged for fiscal year ending Dec 31, 2025.","CBIZ acquired Marcum's attest business effective Nov 1, 2024; auditor change is a consequence.","No disagreements or reportable events during 2023-2024 fiscal years through dismissal date.","Prior Marcum reports included going-concern emphasis; material weaknesses in internal controls previously disclosed."],"urls":{"canonical":"https://secwatch.observer/filing/0001214659-25-006776","json":"https://secwatch.observer/filing/0001214659-25-006776.json","markdown":"https://secwatch.observer/filing/0001214659-25-006776.md","text":"https://secwatch.observer/filing/0001214659-25-006776.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1349706/000121465925006776/0001214659-25-006776-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1349706/000121465925006776/p512558k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T23:59:33.328959+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":"2bfd38b3ab9a1a9c8bd5c6bf3e085d761ab241b9","claim":"TurnOnGreen, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"engaged CBIZ CPAs as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1349706/000121465925006776/0001214659-25-006776-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"c8e39f59fae493d7403add38874d232f3d36a9d2","claim":"TurnOnGreen, Inc. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On April 30, 2025, the Company dismissed Marcum as the Company’s independent registered accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1349706/000121465925006776/0001214659-25-006776-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}