{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-029606","form_type":"8-K","ticker":"NAKA","cik":"0001946573","company_name":"Nakamoto Inc.","filed_at":"2026-06-22T20:44:08+00:00","discovered_at":"2026-06-22T20:45:00.436060+00:00","generated_at":"2026-06-22T20:45:44.218561+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Nakamoto dismisses Sadler, Gibb and appoints Wolf as new auditor","bullets":["Audit Committee dismissed Sadler, Gibb & Associates as auditor on June 17, 2026.","Wolf & Company, P.C. appointed as new independent auditor for fiscal 2026.","No disagreements with Sadler; only a material weakness in internal control was noted.","Sadler's reports on FY 2024 and FY 2025 financials were unqualified."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-029606","json":"https://secwatch.observer/filing/0001493152-26-029606.json","markdown":"https://secwatch.observer/filing/0001493152-26-029606.md","text":"https://secwatch.observer/filing/0001493152-26-029606.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1946573/000149315226029606/0001493152-26-029606-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1946573/000149315226029606/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T20:45:44.218561+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":"91d2e9c53dff01aebc38f0498a916b66ceadfefa","claim":"Nakamoto Inc. engaged Wolf & Company, P.C. as its auditor.","evidence_excerpt":"On June 17, 2026, the Audit Committee approved the engagement of Wolf as the Company’s independent registered public accounting firm and formally engaged Wolf on June 17, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1946573/000149315226029606/0001493152-26-029606-index.htm","confidence":1.0,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Wolf & Company, P.C."}],"fact_type":"auditor_change"},{"claim_id":"9694ec8ad2bfe99e02a356d706c9695b2625b022","claim":"Nakamoto Inc. dismissed Sadler, Gibb & Associates, LLC as its auditor.","evidence_excerpt":"On June 17, 2026, the Audit Committee of the Board of Directors of Nakamoto Inc., a Delaware corporation (the “ Company ”), dismissed Sadler, Gibb & Associates, LLC (“ Sadler ”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1946573/000149315226029606/0001493152-26-029606-index.htm","confidence":1.0,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Sadler, Gibb & Associates, LLC"},{"label":"Successor","value":"Wolf & Company, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}