{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-018253","form_type":"8-K","ticker":"APHP","cik":"0001771995","company_name":"American Picture House Corp","filed_at":"2024-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.999524+00:00","generated_at":"2026-06-02T12:09:04.667195+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"American Picture House dismisses auditor BF Borgers after SEC banned firm; going-concern doubt noted","bullets":["Dismissed BF Borgers CPA PC as independent auditor, effective May 7, 2024; no successor named.","Auditor's reports for FY 2022 and 2023 raised substantial doubt about ability to continue as going concern.","SEC's May 3, 2024 order bars BF Borgers from practicing before the Commission.","No disagreements or reportable events with former auditor during past two fiscal years."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-018253","json":"https://secwatch.observer/filing/0001493152-24-018253.json","markdown":"https://secwatch.observer/filing/0001493152-24-018253.md","text":"https://secwatch.observer/filing/0001493152-24-018253.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1771995/000149315224018253/0001493152-24-018253-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1771995/000149315224018253/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T12:09:04.667195+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":"1e23a9ee5628cdf4f2715ff04301ef66f91ab2f7","claim":"American Picture House Corp dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Effective May 7, 2024, American Picture House Corp. (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/1771995/000149315224018253/0001493152-24-018253-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}