{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-006937","form_type":"8-K","ticker":"BIXT","cik":"0001445815","company_name":"BIOXYTRAN, INC","filed_at":"2023-03-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.034478+00:00","generated_at":"2026-06-18T09:35:49.358920+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Bioxytran dismisses auditor Pinnacle, engages BF Borgers; prior reports had going concern qualification","bullets":["Board dismissed Pinnacle Accountancy Group and engaged BF Borgers CPA PC as independent auditor, effective March 6, 2023.","No disagreements with Pinnacle on accounting principles or disclosures; prior reports contained a going concern qualification.","Material weaknesses in internal control over financial reporting were disclosed in prior 10-K filings for 2021 and 2020.","Pinnacle's letter to SEC confirming agreement with statements in the 8-K is attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-006937","json":"https://secwatch.observer/filing/0001493152-23-006937.json","markdown":"https://secwatch.observer/filing/0001493152-23-006937.md","text":"https://secwatch.observer/filing/0001493152-23-006937.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1445815/000149315223006937/0001493152-23-006937-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1445815/000149315223006937/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T09:35:49.358920+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":"ca21b4c0b24ca5f8faed3d3ac5702b6e9ae5ab10","claim":"BIOXYTRAN, INC engaged BF Borgers CPA PC as its auditor.","evidence_excerpt":"engaged the accounting firm of BF Borgers CPA PC (\"BF Borgers\") 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/1445815/000149315223006937/0001493152-23-006937-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BF Borgers CPA PC"}],"fact_type":"auditor_change"},{"claim_id":"ef02132249a2b5824d3adb9d72f2ad88e63fac03","claim":"BIOXYTRAN, INC dismissed Pinnacle Accountancy Group of Utah as its auditor.","evidence_excerpt":"agreed to dismiss the Company’s independent registered public accounting firm, Pinnacle Accountancy Group of Utah (\"Pinnacle\"), effective as of March 06, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1445815/000149315223006937/0001493152-23-006937-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Pinnacle Accountancy Group of Utah"},{"label":"Successor","value":"BF Borgers CPA PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}