{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-22-030307","form_type":"8-K","ticker":"BLNC","cik":"0001632121","company_name":"Balance Labs, Inc.","filed_at":"2022-11-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:51.504542+00:00","generated_at":"2026-06-22T09:14:17.290253+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Balance Labs auditor Liggett & Webb resigns; Assurance Dimensions hired as replacement","bullets":["Liggett & Webb resigned as auditor on Oct 28, 2022; board accepted termination on Oct 31.","Prior audit reports for FY2020 and FY2021 included going-concern explanatory paragraph due to net losses and negative cash flows.","No disagreements or reportable events with Liggett during the relevant periods.","Board engaged Assurance Dimensions as new independent auditor for Q3 2022 review and FY2022 audit."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-22-030307","json":"https://secwatch.observer/filing/0001493152-22-030307.json","markdown":"https://secwatch.observer/filing/0001493152-22-030307.md","text":"https://secwatch.observer/filing/0001493152-22-030307.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1632121/000149315222030307/0001493152-22-030307-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1632121/000149315222030307/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T09:14:17.290253+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":"005a6467cd5403f0820a32bbc81014bf1c7a9f74","claim":"Liggett & Webb P.A. resigned as auditor of Balance Labs, Inc..","evidence_excerpt":"On October 28, 2022, Liggett & Webb P.A. (“Liggett”) resigned as the independent auditors of Balance Labs, Inc.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1632121/000149315222030307/0001493152-22-030307-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Liggett & Webb P.A."},{"label":"Successor","value":"Assurance Dimensions"}],"fact_type":"auditor_change"},{"claim_id":"c6dea46cf852bc96216daed642b253cbdb33e446","claim":"Balance Labs, Inc. engaged Assurance Dimensions as its auditor.","evidence_excerpt":"On October 31, 2022, the Board approved the engagement of Assurance Dimensions (“Assurance”) as the Company’s new independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1632121/000149315222030307/0001493152-22-030307-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Assurance Dimensions"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}