{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-24-004522","form_type":"8-K","ticker":"XERI","cik":"0001481504","company_name":"XERIANT, INC.","filed_at":"2024-08-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:13.205902+00:00","generated_at":"2026-05-31T13:04:18.980483+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":"Xeriant's auditor Accell resigns; appoints Astra Audit as new independent auditor","bullets":["Accell Audit and Compliance resigned as Xeriant's auditor effective July 8, 2024, due to ceasing PCAOB audit services.","Astra Audit and Advisory was appointed as new independent auditor effective July 17, 2024.","No disagreements or reportable events occurred with Accell during fiscal 2022-2023 or interim period through July 8, 2024.","Accell's audit reports for fiscal years ended June 30, 2023 and 2022 included an explanatory paragraph about going concern uncertainty.","Accell provided a letter agreeing with Xeriant's disclosures, attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-24-004522","json":"https://secwatch.observer/filing/0001477932-24-004522.json","markdown":"https://secwatch.observer/filing/0001477932-24-004522.md","text":"https://secwatch.observer/filing/0001477932-24-004522.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1481504/000147793224004522/0001477932-24-004522-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1481504/000147793224004522/xeri_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T13:04:18.980483+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}