---
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"
generated_at: "2026-06-16T22:26:10.113826+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# SOBR Safe dismisses MGO as auditor, engages Haynie; material weaknesses remain

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-23-002775
- JSON: https://secwatch.observer/filing/0001477932-23-002775.json
- Plain text: https://secwatch.observer/filing/0001477932-23-002775.txt

## Key facts
- Auditor Changes
  SOBR Safe, Inc. engaged Haynie & Company as its auditor.
  - Action: engagement
  - Auditor: Haynie & Company
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1425627/000147793223002775/0001477932-23-002775-index.htm
- Auditor Changes
  SOBR Safe, Inc. dismissed Macias Gini & O’Connell LLP as its auditor.
  - Action: dismissal
  - Auditor: Macias Gini & O’Connell LLP
  - Successor: Haynie & Company
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1425627/000147793223002775/0001477932-23-002775-index.htm

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