---
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"
generated_at: "2026-06-12T22:57:51.885145+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Wall Street Media Co. replaces auditor after Brooks resigns; Hudgens appointed

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-23-025831
- JSON: https://secwatch.observer/filing/0001493152-23-025831.json
- Plain text: https://secwatch.observer/filing/0001493152-23-025831.txt

## Key facts
- Auditor Changes
  D. Brooks and Associates CPAs, P.A. resigned as auditor of Global AI, Inc..
  - Action: resignation
  - Auditor: D. Brooks and Associates CPAs, P.A.
  - Successor: Hudgens CPA, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1473490/000149315223025831/0001493152-23-025831-index.htm
- Auditor Changes
  Global AI, Inc. engaged Hudgens CPA, PLLC as its auditor.
  - Action: engagement
  - Auditor: Hudgens CPA, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1473490/000149315223025831/0001493152-23-025831-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.