{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-001791","form_type":"8-K","ticker":null,"cik":"0000825322","company_name":"MPHASE TECHNOLOGIES, INC.","filed_at":"2023-01-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:48.194606+00:00","generated_at":"2026-06-20T14:22:53.789807+00:00","sec_items":["4.01","8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"mPhase Technologies dismisses auditor, forms special committee to investigate former CEO for alleged fraud","bullets":["Dismissed Boyle CPA as auditor; appointed Prager Metis CPAs for FY2022 and FY2021 audits effective Nov 22, 2022.","Board formed special committee on Jan 4, 2023 to investigate former CEO Anshu Bhatnagar for alleged fraud and misappropriation.","No disagreements with Boyle CPA; their reports included going concern modification.","Special committee review ongoing; company aims to re-establish timely financial reporting."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-001791","json":"https://secwatch.observer/filing/0001493152-23-001791.json","markdown":"https://secwatch.observer/filing/0001493152-23-001791.md","text":"https://secwatch.observer/filing/0001493152-23-001791.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/825322/000149315223001791/0001493152-23-001791-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/825322/000149315223001791/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T14:22:53.789807+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":"655d99d18d271cd6d76336d04d1e0e3167ebf316","claim":"MPHASE TECHNOLOGIES, INC. dismissed Boyle CPA, LLC as its auditor.","evidence_excerpt":"On November 22, 2022, the Board of Directors (the “Board”) of mPhase Technologies, Inc. (the “Company”) approved the dismissal of Boyle CPA, LLC (“Boyle CPA”) as the Company’s independent registered public accounting firm to audit its consolidated financial statements for the fiscal year ending June 30, 2022, with such dismissal effective as of November 22, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/825322/000149315223001791/0001493152-23-001791-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Boyle CPA, LLC"},{"label":"Successor","value":"Prager Metis CPAs, LLP"}],"fact_type":"auditor_change"},{"claim_id":"c1d0d1c0f3e33a0618f19ba730b40d2b0ec45daa","claim":"MPHASE TECHNOLOGIES, INC. engaged Prager Metis CPAs, LLP as its auditor.","evidence_excerpt":"Furthermore, on November 22, 2022, the Board of the Company approved the appointment of Prager Metis CPAs, LLP (“Prager Metis”) as the Company’s independent registered public accounting firm to audit its consolidated financial statements for the fiscal years ending June 30, 2022 and 2021, effective November 22, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/825322/000149315223001791/0001493152-23-001791-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Prager Metis CPAs, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}