---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-24-018214"
form_type: "8-K"
ticker: "MNTR"
cik: "0001599117"
company_name: "Mentor Capital, Inc."
filed_at: "2024-05-08T23:59:59+00:00"
generated_at: "2026-06-02T10:17:23.071405+00:00"
event_type: "regulatory"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Mentor Capital dismisses auditor BF Borgers CPA PC; no disagreements cited

## Summary
- Dismissed BF Borgers as independent auditor on May 8, 2024, on Audit Committee recommendation and Board approval.
- No disagreements on accounting principles, financial statement disclosure, or audit scope in fiscal 2022 or 2023.
- BF Borgers' reports for both years were unqualified except for a going-concern explanatory paragraph on the 2022 financials.
- Company requested and received a letter from BF Borgers agreeing with the statements; no successor auditor announced.

## SEC filing metadata
- accession: 0001493152-24-018214
- form_type: 8-K
- ticker: MNTR
- cik: 0001599117
- company_name: Mentor Capital, Inc.
- filed_at: 2024-05-08T23:59:59+00:00
- event_type: regulatory
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1599117/000149315224018214/0001493152-24-018214-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1599117/000149315224018214/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-018214
- JSON: https://secwatch.observer/filing/0001493152-24-018214.json
- Plain text: https://secwatch.observer/filing/0001493152-24-018214.txt

## Key facts
- Auditor Changes
  Mentor Capital, Inc. dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  source text: On May 8, 2024, the relationship between our Company and the firm of BF Borgers CPA PC ("BF Borgers"), our independent accountant, was dismissed upon the recommendation of the Company’s Audit Committee and by the unanimous approval of the Company’s Board of Directors.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1599117/000149315224018214/0001493152-24-018214-index.htm

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