{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-24-002635","form_type":"8-K","ticker":"ASFT","cik":"0001651992","company_name":"Appsoft Technologies, Inc.","filed_at":"2024-05-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.437618+00:00","generated_at":"2026-06-02T06:11:52.863449+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Appsoft Technologies dismisses BF Borgers as auditor, engages Michael Gillespie & Associates","bullets":["Dismissed BF Borgers CPA PC as independent auditor on May 9, 2024, effective immediately.","Borgers is currently not permitted to appear or practice before the SEC, leading to the change.","Engaged Michael Gillespie & Associates, PLLC as new auditor for fiscal year ending December 31, 2024.","No disagreements or reportable events existed with Borgers during their engagement period.","Both actions were approved by the board of directors on May 8, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-24-002635","json":"https://secwatch.observer/filing/0001477932-24-002635.json","markdown":"https://secwatch.observer/filing/0001477932-24-002635.md","text":"https://secwatch.observer/filing/0001477932-24-002635.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1651992/000147793224002635/0001477932-24-002635-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1651992/000147793224002635/asft_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T06:11:52.863449+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":"46c69c1e39b4e4eb9bb5e33017d9045c7548c3af","claim":"Appsoft Technologies, Inc. engaged Michael Gillespie & Associates, PLLC as its auditor.","evidence_excerpt":"On May 8, 2024, we engaged Michael Gillespie & Associates, PLLC (\"MGA\") to serve as our independent registered public accounting firm for the year ending December 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1651992/000147793224002635/0001477932-24-002635-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Michael Gillespie & Associates, PLLC"}]},{"claim_id":"c87549dac3d9a04f9a90d8014f319471d4b16b71","claim":"Appsoft Technologies, Inc. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 9, 2024, we dismissed BF Borgers CPA PC (\"Borgers\") as our independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1651992/000147793224002635/0001477932-24-002635-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"Michael Gillespie & Associates, PLLC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}