{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-041789","form_type":"8-K/A","ticker":null,"cik":"0000823546","company_name":"ROCKETFUEL BLOCKCHAIN, INC.","filed_at":"2023-11-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.100228+00:00","generated_at":"2026-06-08T00:40:12.525224+00:00","sec_items":["4.01","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"RocketFuel Blockchain replaces auditor Prager Metis; non-reliance on Q3 FY2023 financials","bullets":["Prager Metis terminated as auditor in Feb 2023; resignation confirmed Apr 10, 2023.","Turner, Stone & Company engaged as new independent registered public accounting firm.","Prager Metis did not review Q3 FY2023 10-Q filed Apr 3, 2023; financials should not be relied upon as reviewed.","No accounting disagreements with Prager Metis during FY2022 and FY2021, but going concern uncertainty noted.","Company will amend Q3 FY2023 10-Q after review by the new auditor."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-041789","json":"https://secwatch.observer/filing/0001493152-23-041789.json","markdown":"https://secwatch.observer/filing/0001493152-23-041789.md","text":"https://secwatch.observer/filing/0001493152-23-041789.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/823546/000149315223041789/0001493152-23-041789-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/823546/000149315223041789/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T00:40:12.525224+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":"6084a7fe63b85d33c6303f16329b228bae2d0206","claim":"ROCKETFUEL BLOCKCHAIN, INC. dismissed Prager Metis CPAs, LLC as its auditor.","evidence_excerpt":"orally terminated Prager Metis CPAs, LLC (“Prager Metis”) as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/823546/000149315223041789/0001493152-23-041789-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Prager Metis CPAs, LLC"}],"fact_type":"auditor_change"},{"claim_id":"8777e9a506a03363bd2a43a60f3f8aa614b5df57","claim":"ROCKETFUEL BLOCKCHAIN, INC. engaged Turner, Stone & Company, L.L.P. as its auditor.","evidence_excerpt":"approved the engagement of Turner, Stone & Company, L.L.P. (“Turner, Stone & Company”) to serve as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/823546/000149315223041789/0001493152-23-041789-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Turner, Stone & Company, L.L.P."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}