{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-020408","form_type":"8-K","ticker":"MNTR","cik":"0001599117","company_name":"Mentor Capital, Inc.","filed_at":"2024-05-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.156350+00:00","generated_at":"2026-06-01T15:47:16.717611+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Mentor Capital engages Spicer Jeffries LLP as new independent accountant","bullets":["Audit committee and board unanimously approved engagement effective May 15, 2024.","No prior consultations with Spicer Jeffries on accounting principles or audit opinions before appointment.","No disagreements or reportable events (per Reg S-K Item 304) occurred with former auditor."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-020408","json":"https://secwatch.observer/filing/0001493152-24-020408.json","markdown":"https://secwatch.observer/filing/0001493152-24-020408.md","text":"https://secwatch.observer/filing/0001493152-24-020408.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1599117/000149315224020408/0001493152-24-020408-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1599117/000149315224020408/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T15:47:16.717611+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":"0af489f0f905933d2c206ff79cfa6c355d67410b","claim":"Mentor Capital, Inc. engaged Spicer Jeffries LLP as its auditor.","evidence_excerpt":"On May 15, 2024, the Company’s audit committee and Board of Directors unanimously approved the engagement of Spicer Jeffries LLP (\"Spicer Jeffries\") as the Company’s independent registered public accountant, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1599117/000149315224020408/0001493152-24-020408-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Spicer Jeffries LLP"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}