{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-014873","form_type":"8-K","ticker":null,"cik":"0001781405","company_name":"Odyssey Semiconductor Technologies, Inc.","filed_at":"2024-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.063344+00:00","generated_at":"2026-06-02T19:32:09.689269+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Odyssey Semiconductor dismisses auditor BF Borgers after SEC sanction","bullets":["BF Borgers dismissed as independent auditor on May 6, 2024, approved by audit committee and board.","BF Borgers is not permitted to appear before the SEC per order dated May 3, 2024, citing administrative proceedings.","No disagreements or reportable events occurred between the company and BF Borgers on accounting or audit matters.","Company is reviewing options for a new independent auditor; no successor named as of the filing date."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-014873","json":"https://secwatch.observer/filing/0001437749-24-014873.json","markdown":"https://secwatch.observer/filing/0001437749-24-014873.md","text":"https://secwatch.observer/filing/0001437749-24-014873.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1781405/000143774924014873/0001437749-24-014873-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1781405/000143774924014873/odii20240506_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T19:32:09.689269+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":"de74930ec248e78a97db5f77adcea3e0e32a03bc","claim":"Odyssey Semiconductor Technologies, Inc. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Odyssey Semiconductor Technologies, Inc. (the “Company”) 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/1781405/000143774924014873/0001437749-24-014873-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}