{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-23-006565","form_type":"8-K","ticker":"XERI","cik":"0001481504","company_name":"XERIANT, INC.","filed_at":"2023-08-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.049807+00:00","generated_at":"2026-06-11T01:07:36.819377+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Xeriant dismisses BF Borgers as auditor, engages Accell Audit & Compliance","bullets":["Dismissed BF Borgers CPA PC as independent auditor effective August 28, 2023.","Engaged Accell Audit & Compliance, PA as new auditor effective same date.","Prior audit reports for past two years had no adverse opinion or qualification.","No disagreements or reportable events occurred during Borgers' tenure."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-23-006565","json":"https://secwatch.observer/filing/0001477932-23-006565.json","markdown":"https://secwatch.observer/filing/0001477932-23-006565.md","text":"https://secwatch.observer/filing/0001477932-23-006565.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1481504/000147793223006565/0001477932-23-006565-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1481504/000147793223006565/xeri_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T01:07:36.819377+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":"0d486894193e9ac7f8e1faba8be7f4f949854958","claim":"XERIANT, INC. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Effective August 28, 2023, the Company dismissed BF Borgers CPA PC (\"Borgers\") 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/1481504/000147793223006565/0001477932-23-006565-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}],"fact_type":"auditor_change"},{"claim_id":"e85f8fa714d718417476f20d2151729623ccebf7","claim":"XERIANT, INC. engaged Accell Audit & Compliance, PA as its auditor.","evidence_excerpt":"Effective August 28, 2023, the Company engaged Accell Audit & Compliance, PA (\"Accell\"), 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/1481504/000147793223006565/0001477932-23-006565-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Accell Audit & Compliance, PA"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}