{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-23-009323","form_type":"8-K","ticker":null,"cik":"0001409999","company_name":"Black Bird Biotech, Inc.","filed_at":"2023-12-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.956885+00:00","generated_at":"2026-06-07T07:48:41.767294+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Black Bird Biotech replaces auditor FFH with Mac Accounting effective Dec 18, 2023","bullets":["Farmer, Fuqua & Huff, P.C. resigned as auditor effective December 18, 2023.","Board appointed Mac Accounting Group & CPAs, LLP as new independent auditor same day.","No disagreements or reportable events between company and FFH aside from prior material weakness.","FFH's 2022 and 2021 reports included a going concern explanatory paragraph.","FFH provided a letter to SEC agreeing with the company's disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-23-009323","json":"https://secwatch.observer/filing/0001477932-23-009323.json","markdown":"https://secwatch.observer/filing/0001477932-23-009323.md","text":"https://secwatch.observer/filing/0001477932-23-009323.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1409999/000147793223009323/0001477932-23-009323-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1409999/000147793223009323/bbbt_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T07:48:41.767294+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":"77c1b31e9a79e072e8dd9abf19bd3f924faeeebe","claim":"Black Bird Biotech, Inc. engaged Mac Accounting Group & CPAs, LLP as its auditor.","evidence_excerpt":"On December 18, 2023, the Board of Directors of the Company approved the appointment of Mac Accounting Group & CPAs, LLP (MAC) as the Company’s new independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1409999/000147793223009323/0001477932-23-009323-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Mac Accounting Group & CPAs, LLP"}],"fact_type":"auditor_change"},{"claim_id":"c4c0d72dd6c893a22ed00885f4e790cf063ec1c4","claim":"Farmer, Fuqua & Huff, P.C. resigned as auditor of Black Bird Biotech, Inc..","evidence_excerpt":"On December 18, 2023, Farmer, Fuqua & Huff, P.C. (“FFH”), the then-serving independent registered public accounting firm of Black Bird Biotech, Inc, a Nevada corporation (the “Company”), resigned, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1409999/000147793223009323/0001477932-23-009323-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Farmer, Fuqua & Huff, P.C."},{"label":"Successor","value":"Mac Accounting Group & CPAs, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}