---
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"
generated_at: "2026-05-17T03:52:05.648008+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# ARtelligence Holdings reports auditor change, delisting risk, IP valuation of $5.2B, board appointments

## Summary
- 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.

## SEC filing metadata
- accession: 0001477932-25-007548
- form_type: 8-K
- cik: 0001389067
- company_name: ARtelligence Holdings, Inc.
- filed_at: 2025-10-14T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 3.01, 4.01, 5.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-25-007548
- JSON: https://secwatch.observer/filing/0001477932-25-007548.json
- Plain text: https://secwatch.observer/filing/0001477932-25-007548.txt

## 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_url: https://www.sec.gov/Archives/edgar/data/1389067/000147793225007548/0001477932-25-007548-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.