---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-22-032000"
form_type: "8-K"
ticker: "KOAN"
cik: "0000897078"
company_name: "Resonate Blends, Inc."
filed_at: "2022-11-14T23:59:59+00:00"
generated_at: "2026-06-21T21:56:41.826453+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Resonate Blends' auditor resigns; material weakness in internal controls unremediated; going concern opinion

## Summary
- Boyle CPA, LLC resigned as independent auditor on Nov 11, 2022; replaced by Victor Mokuolu, CPA PLLC.
- Audit reports for FY2020 and FY2021 included a going concern uncertainty about the company's ability to continue.
- Material weakness in internal controls over financial reporting as of Dec 31, 2021 remains unremediated.
- No disagreements on accounting principles between company and former auditor during 2020-2021 and interim 2022.

## SEC filing metadata
- accession: 0001493152-22-032000
- form_type: 8-K
- ticker: KOAN
- cik: 0000897078
- company_name: Resonate Blends, Inc.
- filed_at: 2022-11-14T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/897078/000149315222032000/0001493152-22-032000-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/897078/000149315222032000/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-22-032000
- JSON: https://secwatch.observer/filing/0001493152-22-032000.json
- Plain text: https://secwatch.observer/filing/0001493152-22-032000.txt

## Key facts
- Auditor Changes
  Resonate Blends, Inc. engaged Victor Mokuolu, CPA PLLC as its auditor.
  - Action: engagement
  - Auditor: Victor Mokuolu, CPA PLLC
  source text: the Company engaged Victor Mokuolu, CPA PLLC (the “New Accountant”) as the Company’s independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/897078/000149315222032000/0001493152-22-032000-index.htm
- Auditor Changes
  Boyle CPA, LLC resigned as auditor of Resonate Blends, Inc..
  - Action: resignation
  - Auditor: Boyle CPA, LLC
  - Successor: Victor Mokuolu, CPA PLLC
  source text: On November 11, 2022, Boyle CPA, LLC (the “Former Accountant”) resigned as the Company’s independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/897078/000149315222032000/0001493152-22-032000-index.htm

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