{"schema_version":"secwatch.filing_event.v1","accession":"0001376474-24-000230","form_type":"8-K","ticker":null,"cik":"0001342936","company_name":"Rivulet Entertainment, Inc.","filed_at":"2024-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.027352+00:00","generated_at":"2026-06-02T16:59:42.335737+00:00","sec_items":["4.01","5.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"AVOI dismisses auditor BF Borgers after SEC sanction; CFO resigns","bullets":["Effective May 6, 2024, dismissed BF Borgers CPA PC as auditor after SEC barred the firm from practicing before the SEC.","No adverse opinions or disagreements existed for FY2022/2023 financials.","CFO Chung Cam resigned on May 4, 2024; CEO Walter Geldenhuys assumed CFO duties.","SEC's Order initiating proceedings against BF Borgers cited as reason for auditor change."],"urls":{"canonical":"https://secwatch.observer/filing/0001376474-24-000230","json":"https://secwatch.observer/filing/0001376474-24-000230.json","markdown":"https://secwatch.observer/filing/0001376474-24-000230.md","text":"https://secwatch.observer/filing/0001376474-24-000230.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1342936/000137647424000230/0001376474-24-000230-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1342936/000137647424000230/avoi-20240507.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T16:59:42.335737+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":"346f262ad60cf9ec59f5f0eaf0b4c9a80491a43b","claim":"Rivulet Entertainment, Inc. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Effective May 6, 2024, Advanced Voice Recognition Systems, Inc. (the “Issuer”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1342936/000137647424000230/0001376474-24-000230-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]},{"claim_id":"089571d9c5","claim":"Chung Cam resigned as Chief Financial Officer at Rivulet Entertainment, Inc..","evidence_excerpt":"On May 4, 2024, Chung Cam resigned as the Issuer’s Chief Financial Officer.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1342936/000137647424000230/0001376474-24-000230-index.htm","confidence":1.0,"family_label":"Executive change","details":[{"label":"Action","value":"resigned"},{"label":"Role","value":"Chief Financial Officer"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}