---
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"
generated_at: "2026-06-02T03:21:57.140616+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# HUMBL dismisses BF Borgers as auditor after SEC bar; engages Fruci

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-018700
- JSON: https://secwatch.observer/filing/0001493152-24-018700.json
- Plain text: https://secwatch.observer/filing/0001493152-24-018700.txt

## Key facts
- Auditor Changes
  TAP REAL ESTATE TECHNOLOGIES, INC. engaged Fruci & Associates II, PLLC as its auditor.
  - Action: engagement
  - Auditor: Fruci & Associates II, PLLC
  source text: on May 9, 2024, engaged Fruci & Associates II, PLLC (“Fruci”), which action was approved by the Company’s Board of Directors
  evidence_url: https://www.sec.gov/Archives/edgar/data/1119190/000149315224018700/0001493152-24-018700-index.htm
- Auditor Changes
  TAP REAL ESTATE TECHNOLOGIES, INC. dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  - Successor: Fruci & Associates II, PLLC
  source text: Effective May 8, 2024, HUMBL, Inc. (the “Company”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/1119190/000149315224018700/0001493152-24-018700-index.htm

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