{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-044921","form_type":"8-K/A","ticker":"BMTM","cik":"0001568385","company_name":"Bright Mountain Media, Inc.","filed_at":"2026-09-29T21:28:33+00:00","discovered_at":"2026-09-29T21:30:00.356972+00:00","generated_at":"2026-10-12T13:54:51.027540+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":"Bright Mountain Media replaces Withum with Grassi as auditor; prior FY24-25 reports had going-concern doubt","bullets":["WithumSmith+Brown dismissed as independent auditor effective September 21, 2026; dismissal approved by the Audit Committee of the Board.","Withum's audit reports for fiscal years ended December 31, 2025 and 2024 each contained an explanatory paragraph on substantial doubt about the Company's ability to continue as a going concern.","No disagreements or reportable events with Withum during the two most recent fiscal years and interim periods through September 21, 2026.","Grassi & Co., Certified Public Accountants, P.C. engaged September 17, 2026 to audit the quarter ending September 30, 2026 and fiscal year ending December 31, 2026.","Amendment adds Withum's September 24, 2026 letter to the SEC (Exhibit 16.1) stating it agrees with the Company's Item 4.01 disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-044921","json":"https://secwatch.observer/filing/0001493152-26-044921.json","markdown":"https://secwatch.observer/filing/0001493152-26-044921.md","text":"https://secwatch.observer/filing/0001493152-26-044921.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1568385/000149315226044921/0001493152-26-044921-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1568385/000149315226044921/form8-ka.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-12T13:54:51.027540+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"}