{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-042938","form_type":"8-K","ticker":"SURG","cik":"0001392694","company_name":"SurgePays, Inc.","filed_at":"2026-09-16T21:00:39+00:00","discovered_at":"2026-09-16T21:02:00.327020+00:00","generated_at":"2026-09-16T21:02:13.573016+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"SurgePays dismisses TAAD LLP as auditor, engages Sadler, Gibb & Associates; prior report had going concern doubt","bullets":["Dismissed TAAD LLP as independent auditor on Sept 16, 2026; engaged Sadler, Gibb & Associates, LLC on Sept 11, 2026.","TAAD's report on FY2025 financials included an explanatory paragraph noting substantial doubt about going concern.","No disagreements or reportable events with TAAD during FY2025 or interim through Sept 16, 2026.","Audit Committee approved the auditor dismissal; letter from TAAD to be filed by amendment."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-042938","json":"https://secwatch.observer/filing/0001493152-26-042938.json","markdown":"https://secwatch.observer/filing/0001493152-26-042938.md","text":"https://secwatch.observer/filing/0001493152-26-042938.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1392694/000149315226042938/0001493152-26-042938-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1392694/000149315226042938/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-16T21:02:13.573016+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"}