{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-025831","form_type":"8-K","ticker":"GLAI","cik":"0001473490","company_name":"Global AI, Inc.","filed_at":"2023-07-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.024327+00:00","generated_at":"2026-06-12T22:57:51.885145+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Wall Street Media Co. replaces auditor after Brooks resigns; Hudgens appointed","bullets":["D. Brooks and Associates CPAs resigned as auditor on July 24, 2023.","Hudgens CPA, PLLC appointed as new independent auditor effective July 26, 2023.","Brooks' prior audits for FY 2022 and 2021 included going concern explanatory paragraphs.","No disagreements or reportable events occurred with Brooks during the relevant periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-025831","json":"https://secwatch.observer/filing/0001493152-23-025831.json","markdown":"https://secwatch.observer/filing/0001493152-23-025831.md","text":"https://secwatch.observer/filing/0001493152-23-025831.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1473490/000149315223025831/0001493152-23-025831-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1473490/000149315223025831/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T22:57:51.885145+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":"15e0ede0554a43a2d0b107f4bbe8a4a64de23e92","claim":"D. Brooks and Associates CPAs, P.A. resigned as auditor of Global AI, Inc..","evidence_excerpt":"On July 24, 2023, D. Brooks and Associates CPAs, P.A. (“Brooks”) notified Company that it has resigned as the Company’s independent public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1473490/000149315223025831/0001493152-23-025831-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"D. Brooks and Associates CPAs, P.A."},{"label":"Successor","value":"Hudgens CPA, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"b7a9b91b05b508b85e5f422e774071bce4fd96ad","claim":"Global AI, Inc. engaged Hudgens CPA, PLLC as its auditor.","evidence_excerpt":"On July 24,2023 the Company’s Board of Directors appointed Hudgens CPA, PLLC (“Hudgens”)as the Company’s new independent registered public accounting firm as of July 26, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1473490/000149315223025831/0001493152-23-025831-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Hudgens CPA, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}