{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-018145","form_type":"8-K","ticker":"SIDU","cik":"0001879726","company_name":"Sidus Space Inc.","filed_at":"2024-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.064509+00:00","generated_at":"2026-06-02T13:41:42.991453+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Sidus Space dismisses BF Borgers as auditor after SEC sanctions; hires Fruci & Associates","bullets":["Effective May 3, 2024, Sidus Space dismissed BF Borgers CPA PC as independent auditor.","On May 7, 2024, engaged Fruci & Associates II, PLLC as replacement, approved by Audit Committee.","BF Borgers' audit reports for FY 2022 and 2023 were unqualified with no adverse opinions.","No disagreements or reportable events between company and BF Borgers during those periods.","SEC order prohibited BF Borgers from appearing or practicing before the SEC effective May 3, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-018145","json":"https://secwatch.observer/filing/0001493152-24-018145.json","markdown":"https://secwatch.observer/filing/0001493152-24-018145.md","text":"https://secwatch.observer/filing/0001493152-24-018145.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1879726/000149315224018145/0001493152-24-018145-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1879726/000149315224018145/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T13:41:42.991453+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":"08e6f694c04849948da917803cdabeddb62efa72","claim":"Sidus Space Inc. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Effective May 3, 2024, Sidus Space, Inc. (the \"Company) dismissed BF Borgers CPA PC (\"BF Borgers\") 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/1879726/000149315224018145/0001493152-24-018145-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"Fruci & Associates II, PLLC"}]},{"claim_id":"858ad6f5938b1050eaac14440b2d5f57dc9a2fb3","claim":"Sidus Space Inc. engaged Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"On May 7, 2024, the Company engaged Fruci & Associates II, PLLC (\"Fruci\") as BF Borgers' replacement.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1879726/000149315224018145/0001493152-24-018145-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Fruci & Associates II, PLLC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}