{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-24-002660","form_type":"8-K","ticker":"LBUY","cik":"0001643721","company_name":"LEAFBUYER TECHNOLOGIES, INC.","filed_at":"2024-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.397252+00:00","generated_at":"2026-06-02T03:48:57.148150+00:00","sec_items":["4.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Leafbuyer Technologies dismisses auditor BF Borgers after SEC order finding fraudulent audit practices","bullets":["Dismissed auditor BF Borgers CPA PC effective May 8, 2024, due to SEC cease-and-desist order issued May 3, 2024.","SEC order found BF Borgers deliberately failed to conduct audits per PCAOB standards and fraudulently issued audit reports.","BF Borgers denied privilege of appearing before SEC; company must appoint a new independent registered public accounting firm.","No disagreements or reportable events with BF Borgers during fiscal years 2022 and 2023; audit reports were unqualified."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-24-002660","json":"https://secwatch.observer/filing/0001477932-24-002660.json","markdown":"https://secwatch.observer/filing/0001477932-24-002660.md","text":"https://secwatch.observer/filing/0001477932-24-002660.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1643721/000147793224002660/0001477932-24-002660-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1643721/000147793224002660/lbuy_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T03:48:57.148150+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":"30b72d50e239a68827dcd2f8c45a70c9109482d7","claim":"LEAFBUYER TECHNOLOGIES, INC. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 8, 2024, (the \" Company \") dismissed BF Borgers CPA PC as the Company’s 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/1643721/000147793224002660/0001477932-24-002660-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}