---
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"
generated_at: "2026-06-02T16:59:42.335737+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# AVOI dismisses auditor BF Borgers after SEC sanction; CFO resigns

## Summary
- 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.

## SEC filing metadata
- accession: 0001376474-24-000230
- form_type: 8-K
- cik: 0001342936
- company_name: Rivulet Entertainment, Inc.
- filed_at: 2024-05-07T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.01, 5.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001376474-24-000230
- JSON: https://secwatch.observer/filing/0001376474-24-000230.json
- Plain text: https://secwatch.observer/filing/0001376474-24-000230.txt

## Key facts
- Auditor Changes
  Rivulet Entertainment, Inc. dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1342936/000137647424000230/0001376474-24-000230-index.htm
- Executive change
  Chung Cam resigned as Chief Financial Officer at Rivulet Entertainment, Inc..
  - Action: resigned
  - Role: Chief Financial Officer
  source text: On May 4, 2024, Chung Cam resigned as the Issuer’s Chief Financial Officer.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1342936/000137647424000230/0001376474-24-000230-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.