{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-22-036127","form_type":"8-K","ticker":null,"cik":"0001205181","company_name":"Grapefruit USA, Inc","filed_at":"2022-12-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:49.856662+00:00","generated_at":"2026-06-21T00:41:41.926623+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Grapefruit USA auditor L&L CPAs resigns as it ceases public audit services","bullets":["L&L CPAs resigned effective Nov 22, 2022 because it stopped offering public company audit services.","No disagreements with L&L on accounting principles, financial disclosure, or audit scope in prior fiscal years.","The resignation is unrelated to any past or current enforcement action against L&L.","Company is actively engaged in finding a new independent registered public accounting firm."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-22-036127","json":"https://secwatch.observer/filing/0001493152-22-036127.json","markdown":"https://secwatch.observer/filing/0001493152-22-036127.md","text":"https://secwatch.observer/filing/0001493152-22-036127.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1205181/000149315222036127/0001493152-22-036127-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1205181/000149315222036127/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T00:41:41.926623+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":"017ee4a9c9330201fbf5c911625505d478cddc73","claim":"L&L CPAs, PA resigned as auditor of Grapefruit USA, Inc.","evidence_excerpt":"On November 22, 2022, the Board of Directors of Grapefruit USA, Inc. (\"Company\") received a formal notice of resignation from its independent auditors, L&L CPAs, PA (\"L&L\"), effective as of such date, because L&L has ceased offering public company audit services.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1205181/000149315222036127/0001493152-22-036127-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"L&L CPAs, PA"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}