{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-22-008886","form_type":"8-K","ticker":null,"cik":"0000860543","company_name":"Jacksam Corp","filed_at":"2022-11-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:53.771852+00:00","generated_at":"2026-06-21T13:10:34.858303+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Jacksam auditor L&L CPAs resigns; no prior disagreements but going concern noted","bullets":["L&L CPAs resigned as Jacksam's independent auditor effective Nov. 22, 2022, citing discontinuation of public company audit services.","No disagreements on accounting principles or audit scope during fiscal years ended Dec. 31, 2021 and 2020.","L&L's audit reports for 2021 and 2020 included an explanatory paragraph about the company's ability to continue as a going concern.","Jacksam is actively seeking a new independent registered public accounting firm."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-22-008886","json":"https://secwatch.observer/filing/0001477932-22-008886.json","markdown":"https://secwatch.observer/filing/0001477932-22-008886.md","text":"https://secwatch.observer/filing/0001477932-22-008886.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/860543/000147793222008886/0001477932-22-008886-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/860543/000147793222008886/jksm_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T13:10:34.858303+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":"b037fd1272743ac509390665c70f31b5f891d331","claim":"L&L CPAs, PA resigned as auditor of Jacksam Corp.","evidence_excerpt":"On November 22, 2022, the Board of Directors of Jacksam Corporation (“Company”) received a formal notice of resignation from its independent auditors, L&L CPAs, PA (“L&L”), effective as of such date, due to L&L will not continue to offer public company audit services.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/860543/000147793222008886/0001477932-22-008886-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"L&L CPAs, PA"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}