{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-010747","form_type":"8-K","ticker":"MOJO","cik":"0001414953","company_name":"EQUATOR Beverage Co","filed_at":"2023-04-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.780044+00:00","generated_at":"2026-06-17T06:25:50.120888+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Equator Beverage replaces auditor after Boyle CPA exits SEC practice","bullets":["Boyle CPA, LLC resigned on April 3, 2023, due to exiting SEC audit practice.","Board engaged Victor Mokuolu, CPA PLLC as new independent auditor on April 4, 2023.","No disagreements or reportable events occurred with former auditor for fiscal years 2021, 2022 or interim period through April 4, 2023.","Former auditor's audit reports for 2021 and 2022 were unqualified with no adverse opinions.","Company requested and expects to file former auditor's response letter with SEC."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-010747","json":"https://secwatch.observer/filing/0001493152-23-010747.json","markdown":"https://secwatch.observer/filing/0001493152-23-010747.md","text":"https://secwatch.observer/filing/0001493152-23-010747.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1414953/000149315223010747/0001493152-23-010747-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1414953/000149315223010747/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T06:25:50.120888+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":"23fc8e6c20f38ebb9e7ab5bf5a6374a936feb61d","claim":"EQUATOR Beverage Co engaged Victor Mokuolu, CPA PLLC as its auditor.","evidence_excerpt":"on April 4, 2023, we engaged Victor Mokuolu, CPA PLLC (the \"New Accountant\") as our independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1414953/000149315223010747/0001493152-23-010747-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Victor Mokuolu, CPA PLLC"}],"fact_type":"auditor_change"},{"claim_id":"68bbb7d69c6bfcac6aa5c58c0b6453f4fda14c1a","claim":"Boyle CPA, LLC resigned as auditor of EQUATOR Beverage Co.","evidence_excerpt":"On April 3, 2023, Boyle CPA, LLC (the \"Former Accountant\") gave notice that its firm is exiting SEC audit practice and therefore resigned as our independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1414953/000149315223010747/0001493152-23-010747-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Boyle CPA, LLC"},{"label":"Successor","value":"Victor Mokuolu, CPA PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}