---
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"
generated_at: "2026-06-20T06:15:54.634630+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Metro One replaces auditor Gries with Borgers; going concern note in prior reports

## Summary
- 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.

## SEC filing metadata
- accession: 0001477932-23-000653
- form_type: 8-K
- cik: 0000920990
- company_name: METRO ONE TELECOMMUNICATIONS INC
- filed_at: 2023-01-31T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-23-000653
- JSON: https://secwatch.observer/filing/0001477932-23-000653.json
- Plain text: https://secwatch.observer/filing/0001477932-23-000653.txt

## Key facts
- Auditor Changes
  METRO ONE TELECOMMUNICATIONS INC engaged B.F. Borgers CPA, PC as its auditor.
  - Action: engagement
  - Auditor: B.F. Borgers CPA, PC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/920990/000147793223000653/0001477932-23-000653-index.htm
- Auditor Changes
  METRO ONE TELECOMMUNICATIONS INC dismissed Gries and Associates, LLC as its auditor.
  - Action: dismissal
  - Auditor: Gries and Associates, LLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/920990/000147793223000653/0001477932-23-000653-index.htm

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