{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-017583","form_type":"8-K","ticker":"ILAL","cik":"0001657214","company_name":"International Land Alliance Inc.","filed_at":"2024-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.459192+00:00","generated_at":"2026-06-03T00:36:17.693853+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":"ILAL replaces auditor M&K CPAS with Bush & Associates; prior audit had going concern note","bullets":["M&K CPAS disengaged on April 24, 2024; Bush & Associates approved as new auditor for FY 2023 on April 17.","M&K's 2022 audit included going concern uncertainty but no adverse opinion or disagreements.","No reportable events or disagreements during fiscal 2022 and through interim period to April 24, 2024.","Company provided M&K copy of disclosure; M&K's letter attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-017583","json":"https://secwatch.observer/filing/0001493152-24-017583.json","markdown":"https://secwatch.observer/filing/0001493152-24-017583.md","text":"https://secwatch.observer/filing/0001493152-24-017583.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1657214/000149315224017583/0001493152-24-017583-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1657214/000149315224017583/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T00:36:17.693853+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":"e8a6c7ac311b3755e01223e5fcd67a83be2a1e1c","claim":"International Land Alliance Inc. engaged Bush & Associates CPA as its auditor.","evidence_excerpt":"approved the engagement of Bush & Associates CPA (“Bush”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ended December 31, 2023, effective","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1657214/000149315224017583/0001493152-24-017583-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Bush & Associates CPA"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}