{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-25-007548","form_type":"8-K","ticker":null,"cik":"0001389067","company_name":"ARtelligence Holdings, Inc.","filed_at":"2025-10-14T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.282635+00:00","generated_at":"2026-05-17T03:52:05.648008+00:00","sec_items":["2.02","3.01","4.01","5.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"ARtelligence Holdings reports auditor change, delisting risk, IP valuation of $5.2B, board appointments","bullets":["Appointed new auditor FM Financial Services LLC after dispute with prior auditor M&K CPAs over engagement fee and competence.","Filed SEC extension to regain compliance by Nov 30, 2025 after failure to file required reports.","Independent valuation placed AI Visual Thesauri at $5.23B; El Dorado image collection appraised at over $2B.","Board expanded: James Killings Jr. appointed CFO/Treasurer/Director; Benjamin Moore III appointed Independent Director; Advisory Board formed.","Granted S-8 shares to board, advisory, executives, and El Dorado Family Group; no grant exceeds 5% of outstanding shares."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-25-007548","json":"https://secwatch.observer/filing/0001477932-25-007548.json","markdown":"https://secwatch.observer/filing/0001477932-25-007548.md","text":"https://secwatch.observer/filing/0001477932-25-007548.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1389067/000147793225007548/0001477932-25-007548-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1389067/000147793225007548/ttcm_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T03:52:05.648008+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":"6572ef0ae434e9c77161ccb210c84d84150dc6c9","claim":"ARtelligence Holdings, Inc. engaged FM Financial Services LLC as its auditor.","evidence_excerpt":"the Company engaged FM Financial Services LLC, a PCAOB registered firm, to serve as its auditor.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1389067/000147793225007548/0001477932-25-007548-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001779474-26-000015","ticker":"MAPS","company_name":"WM TECHNOLOGY, INC.","filed_at":"2026-04-07T23:59:59+00:00","headline":"WM Technology (MAPS) voluntarily delists from Nasdaq; 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Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001493152-26-021570","ticker":"QWTR","company_name":"Quest Water Global, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Quest Water Global's auditor Fruci resigns; no successor yet","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021570","json":"https://secwatch.observer/filing/0001493152-26-021570.json","markdown":"https://secwatch.observer/filing/0001493152-26-021570.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/0001493152-26-021570-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Company engaged FM Financial Services LLC, a PCAOB registered firm, to serve as its auditor.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389067/000147793225007548/0001477932-25-007548-index.htm","comparable_excerpt":"On May 5, 2026, and at the request of Quest Water Global, Inc. 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