{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-048882","form_type":"8-K","ticker":"BLNE","cik":"0001534708","company_name":"Beeline Holdings, Inc.","filed_at":"2024-12-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.727625+00:00","generated_at":"2026-05-29T07:14:41.329367+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Eastside Distilling dismisses M&K CPAS, appoints Salberg & Company as new auditor","bullets":["Dismissed M&K CPAS, PLLC as independent auditor on Dec 4, 2024; Audit Committee approved.","Prior auditor's reports for FY 2023 and FY 2022 included a going-concern modification.","M&K CPAS reported a material weakness in internal controls over impairment testing.","No disagreements with M&K CPAS; Salberg & Company, P.A. appointed as new auditor for FY 2024.","Salberg & Company had no prior consultations with Eastside Distilling."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-048882","json":"https://secwatch.observer/filing/0001493152-24-048882.json","markdown":"https://secwatch.observer/filing/0001493152-24-048882.md","text":"https://secwatch.observer/filing/0001493152-24-048882.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1534708/000149315224048882/0001493152-24-048882-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1534708/000149315224048882/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T07:14:41.329367+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":"8b6a73ccc95f2021e365c46a6c08408ea91ed30a","claim":"Beeline Holdings, Inc. dismissed M&K CPAS, PLLC as its auditor.","evidence_excerpt":"On December 4, 2024 the Board of Directors of Eastside Distilling, Inc. dismissed M&K CPAS, PLLC from its position as the principal independent accountant for Eastside Distilling, Inc.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1534708/000149315224048882/0001493152-24-048882-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"M&K CPAS, PLLC"},{"label":"Successor","value":"Salberg & Company, P.A."}],"fact_type":"auditor_change"},{"claim_id":"d3590356ee23989e7889dc8026085aa0715b787e","claim":"Beeline Holdings, Inc. engaged Salberg & Company, P.A. as its auditor.","evidence_excerpt":"On December 4, 2024, Eastside Distilling, Inc. appointed Salberg & Company, P.A. as its independent registered public accounting firm for the year ending December 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1534708/000149315224048882/0001493152-24-048882-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Salberg & Company, P.A."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}