{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-22-009433","form_type":"8-K","ticker":null,"cik":"0000860543","company_name":"Jacksam Corp","filed_at":"2022-12-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:53.772065+00:00","generated_at":"2026-06-21T02:14:00.968110+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Jacksam Corporation appoints M&K CPAS as new independent auditor","bullets":["Board approved engagement of M&K CPAS, PLLC as new independent registered public accounting firm on Dec 16, 2022.","No prior consultations with M&K regarding accounting principles or audit opinions during past two fiscal years or subsequent interim.","No disagreements or reportable events with former auditor cited in connection with the change.","Change effective immediately; no prior auditor resignation or dismissal mentioned."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-22-009433","json":"https://secwatch.observer/filing/0001477932-22-009433.json","markdown":"https://secwatch.observer/filing/0001477932-22-009433.md","text":"https://secwatch.observer/filing/0001477932-22-009433.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/860543/000147793222009433/0001477932-22-009433-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/860543/000147793222009433/jksm_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T02:14:00.968110+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":"ef3476cc57f0ce08191cbd1feb1cb8bc3fd3d2b3","claim":"Jacksam Corp engaged M&K CPAS, PLLC as its auditor.","evidence_excerpt":"On December 16, 2022, the Board of Directors of Jacksam Corporation (“Company”) approved the engagement of M&K CPAS, PLLC as the Company’s new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/860543/000147793222009433/0001477932-22-009433-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"M&K CPAS, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}