{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-23-007448","form_type":"8-K/A","ticker":"XERI","cik":"0001481504","company_name":"XERIANT, INC.","filed_at":"2023-10-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.202265+00:00","generated_at":"2026-06-10T03:20:56.320960+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"medium","headline":"Xeriant files BF Borgers response letter in 8-K/A after auditor dismissal","bullets":["Filed amended 8-K to include BF Borgers CPA PC's response letter regarding dismissal as independent auditor.","Original dismissal was reported Aug. 31, 2023; response letter is dated Oct. 6, 2023.","Content of the response letter is not disclosed in the filing text provided."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-23-007448","json":"https://secwatch.observer/filing/0001477932-23-007448.json","markdown":"https://secwatch.observer/filing/0001477932-23-007448.md","text":"https://secwatch.observer/filing/0001477932-23-007448.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1481504/000147793223007448/0001477932-23-007448-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1481504/000147793223007448/xeri_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T03:20:56.320960+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":"b0124f4d11e7821843ebfb239cce98c952cdf1e8","claim":"XERIANT, INC. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Reference is made to the Company’s Current Report on Form 8-K filed on August 31, 2023 regarding the dismissal of 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/1481504/000147793223007448/0001477932-23-007448-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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}