{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-23-000653","form_type":"8-K","ticker":null,"cik":"0000920990","company_name":"METRO ONE TELECOMMUNICATIONS INC","filed_at":"2023-01-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:48.579145+00:00","generated_at":"2026-06-20T06:15:54.634630+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Metro One replaces auditor Gries with Borgers; going concern note in prior reports","bullets":["Dismissed Gries and Associates as independent auditor on Jan 27, 2023.","Engaged B.F. Borgers CPA as successor auditor effective same date.","No disagreements with Gries on accounting principles, audit scope, or disclosures.","Gries' audit reports for 2022 and 2021 contained substantial doubt about going concern.","No reportable events as defined in Item 304(a)(1)(v) of Reg S-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-23-000653","json":"https://secwatch.observer/filing/0001477932-23-000653.json","markdown":"https://secwatch.observer/filing/0001477932-23-000653.md","text":"https://secwatch.observer/filing/0001477932-23-000653.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/920990/000147793223000653/0001477932-23-000653-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/920990/000147793223000653/wowi_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T06:15:54.634630+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":"276af1f213a88146475066934e09c0f70850d86f","claim":"METRO ONE TELECOMMUNICATIONS INC engaged B.F. Borgers CPA, PC as its auditor.","evidence_excerpt":"On January 27, 2023, the Corporation engaged B.F. Borgers CPA, PC (\"Borgers\") as its independent registered public accounting firm to audit the Corporation's financial statements as successor to Gries.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/920990/000147793223000653/0001477932-23-000653-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"B.F. Borgers CPA, PC"}],"fact_type":"auditor_change"},{"claim_id":"aa36525a5f8874e8ab341d54ddfec0c586c5783b","claim":"METRO ONE TELECOMMUNICATIONS INC dismissed Gries and Associates, LLC as its auditor.","evidence_excerpt":"On or about January 27, 2023, Metro One Telecommunications, Inc. (the \"Corporation\") formally informed Gries and Associates, LLC (\"Gries\") of their dismissal as the Corporation's independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/920990/000147793223000653/0001477932-23-000653-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Gries and Associates, LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}