---
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"
generated_at: "2026-06-01T14:50:07.378048+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Advanced Voice Recognition dismisses BF Borgers, engages Astra Audit as new auditor

## Summary
- 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.

## SEC filing metadata
- accession: 0001376474-24-000249
- form_type: 8-K
- cik: 0001342936
- company_name: Rivulet Entertainment, Inc.
- filed_at: 2024-05-17T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001376474-24-000249
- JSON: https://secwatch.observer/filing/0001376474-24-000249.json
- Plain text: https://secwatch.observer/filing/0001376474-24-000249.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: 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_url: https://www.sec.gov/Archives/edgar/data/1342936/000137647424000249/0001376474-24-000249-index.htm
- Auditor Changes
  Rivulet Entertainment, Inc. engaged Astra Audit and Advisory, LLC as its auditor.
  - Action: engagement
  - Auditor: Astra Audit and Advisory, LLC
  source text: On May 16, 2024 the Issuer engaged Astra Audit and Advisory, LLC (“AAL”) as BF Borgers’ replacement.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1342936/000137647424000249/0001376474-24-000249-index.htm

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