{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-23-002775","form_type":"8-K","ticker":"SOBR","cik":"0001425627","company_name":"SOBR Safe, Inc.","filed_at":"2023-04-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.820285+00:00","generated_at":"2026-06-16T22:26:10.113826+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":"SOBR Safe dismisses MGO as auditor, engages Haynie; material weaknesses remain","bullets":["Dismissed MGO as independent registered public accounting firm on April 18, 2023; no disagreements with MGO.","Material weaknesses in internal controls over financial reporting remain unremediated as of filing date.","Engaged Haynie & Company as new independent registered public accounting firm for 2023, effective immediately.","Prior audit reports (2021, 2022) contained going-concern explanatory paragraph for 2021; no adverse opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-23-002775","json":"https://secwatch.observer/filing/0001477932-23-002775.json","markdown":"https://secwatch.observer/filing/0001477932-23-002775.md","text":"https://secwatch.observer/filing/0001477932-23-002775.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1425627/000147793223002775/0001477932-23-002775-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1425627/000147793223002775/sobr_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T22:26:10.113826+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":"49116208d888e951d19bcfa12a99fe79f457bcaf","claim":"SOBR Safe, Inc. engaged Haynie & Company as its auditor.","evidence_excerpt":"On April 18, 2023, following the recommendation of the Audit Committee and approval of the Board of Directors, the Company engaged Haynie & Company (“Haynie”) as the Company’s independent registered public accounting firm for the year ending December 31, 2023, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1425627/000147793223002775/0001477932-23-002775-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Haynie & Company"}],"fact_type":"auditor_change"},{"claim_id":"7dd8c17ae7951e8c2965abc76ed72018cec913b5","claim":"SOBR Safe, Inc. dismissed Macias Gini & O’Connell LLP as its auditor.","evidence_excerpt":"On April 18, 2023, based on the recommendation of the Audit Committee (the “Audit Committee”) and approval of the Board of Directors of SOBR Safe, Inc., (the “Company”), the Company dismissed Macias Gini & O’Connell LLP (“MGO”) as the Company’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/1425627/000147793223002775/0001477932-23-002775-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Macias Gini & O’Connell LLP"},{"label":"Successor","value":"Haynie & Company"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}