{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-035820","form_type":"8-K","ticker":"BLNH","cik":"0002029586","company_name":"Blue Line Holdings, Inc.","filed_at":"2026-08-03T19:58:45+00:00","discovered_at":"2026-08-03T20:00:00.879544+00:00","generated_at":"2026-08-03T20:00:06.819172+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Blue Line Holdings changes auditor to Simon & Edward LLP after BCRG attest business acquisition","bullets":["BCRG Group's attest business acquired by Simon & Edward LLP effective June 15, 2026.","On August 3, 2026, audit committee dismissed BCRG and appointed S&E as new independent auditor.","Prior audit reports for FY2025 and FY2024 included going concern explanatory paragraph; no disagreements or reportable events except previously disclosed material weaknesses.","Company requested and received BCRG letter to SEC agreeing with statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-035820","json":"https://secwatch.observer/filing/0001493152-26-035820.json","markdown":"https://secwatch.observer/filing/0001493152-26-035820.md","text":"https://secwatch.observer/filing/0001493152-26-035820.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2029586/000149315226035820/0001493152-26-035820-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2029586/000149315226035820/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-03T20:00:06.819172+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}