{"schema_version":"secwatch.filing_event.v1","accession":"0001376474-24-000249","form_type":"8-K","ticker":null,"cik":"0001342936","company_name":"Rivulet Entertainment, Inc.","filed_at":"2024-05-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.027620+00:00","generated_at":"2026-06-01T14:50:07.378048+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Advanced Voice Recognition dismisses BF Borgers, engages Astra Audit as new auditor","bullets":["Dismissed BF Borgers CPA PC as independent auditor on May 6, 2024.","Engaged Astra Audit and Advisory, LLC as replacement on May 16, 2024.","Decision approved by sole Board of Director; no disagreements reported."],"urls":{"canonical":"https://secwatch.observer/filing/0001376474-24-000249","json":"https://secwatch.observer/filing/0001376474-24-000249.json","markdown":"https://secwatch.observer/filing/0001376474-24-000249.md","text":"https://secwatch.observer/filing/0001376474-24-000249.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1342936/000137647424000249/0001376474-24-000249-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1342936/000137647424000249/avoi-20240517.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T14:50:07.378048+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":"0a961f6fd58252b4e6421f890ac8b68e096ec945","claim":"Rivulet Entertainment, Inc. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Advanced Voice Recognition Systems, Inc. (the “Issuer”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm on May 6, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1342936/000137647424000249/0001376474-24-000249-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]},{"claim_id":"827340ed436f99e19f8eeff4678287e670e7cfbe","claim":"Rivulet Entertainment, Inc. engaged Astra Audit and Advisory, LLC as its auditor.","evidence_excerpt":"On May 16, 2024 the Issuer engaged Astra Audit and Advisory, LLC (“AAL”) as BF Borgers’ replacement.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1342936/000137647424000249/0001376474-24-000249-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Astra Audit and Advisory, LLC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}