{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-018700","form_type":"8-K","ticker":"RWAX","cik":"0001119190","company_name":"TAP REAL ESTATE TECHNOLOGIES, INC.","filed_at":"2024-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.350044+00:00","generated_at":"2026-06-02T03:21:57.140616+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":"HUMBL dismisses BF Borgers as auditor after SEC bar; engages Fruci","bullets":["Effective May 8, 2024, HUMBL dismissed BF Borgers as independent auditor; engaged Fruci & Associates II, PLLC on May 9.","No disagreements or reportable events occurred with BF Borgers during its engagement from 2021 through dismissal.","BF Borgers' audit reports for FY 2022 and 2023 included a going-concern qualification regarding substantial doubt.","The SEC barred BF Borgers from practicing before the SEC on May 3, 2024, prompting the change."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-018700","json":"https://secwatch.observer/filing/0001493152-24-018700.json","markdown":"https://secwatch.observer/filing/0001493152-24-018700.md","text":"https://secwatch.observer/filing/0001493152-24-018700.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1119190/000149315224018700/0001493152-24-018700-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1119190/000149315224018700/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T03:21:57.140616+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":"787880509edd1f0ff9e5fa835312c7325ac04d5f","claim":"TAP REAL ESTATE TECHNOLOGIES, INC. engaged Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"on May 9, 2024, engaged Fruci & Associates II, PLLC (“Fruci”), which action was approved by the Company’s Board of Directors","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1119190/000149315224018700/0001493152-24-018700-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Fruci & Associates II, PLLC"}]},{"claim_id":"f1f5e75f6c120e39cf378484bf44e0ef88ee0ebf","claim":"TAP REAL ESTATE TECHNOLOGIES, INC. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Effective May 8, 2024, HUMBL, 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/1119190/000149315224018700/0001493152-24-018700-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"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}