---
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"
generated_at: "2026-06-02T19:32:09.689269+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Odyssey Semiconductor dismisses auditor BF Borgers after SEC sanction

## Summary
- 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.

## SEC filing metadata
- accession: 0001437749-24-014873
- form_type: 8-K
- cik: 0001781405
- company_name: Odyssey Semiconductor Technologies, Inc.
- filed_at: 2024-05-07T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-014873
- JSON: https://secwatch.observer/filing/0001437749-24-014873.json
- Plain text: https://secwatch.observer/filing/0001437749-24-014873.txt

## Key facts
- Auditor Changes
  Odyssey Semiconductor Technologies, Inc. dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  source text: Odyssey Semiconductor Technologies, Inc. (the “Company”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1781405/000143774924014873/0001437749-24-014873-index.htm

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