{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-045001","form_type":"8-K/A","ticker":"SURG","cik":"0001392694","company_name":"SurgePays, Inc.","filed_at":"2026-09-30T10:18:07+00:00","discovered_at":"2026-09-30T10:20:00.297905+00:00","generated_at":"2026-10-12T13:55:50.232593+00:00","sec_items":["9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"low","headline":"SurgePays 8-K/A adds former auditor's letter; no reason given for accounting firm change","bullets":["SurgePays disclosed a change in its independent registered public accounting firm in an original Form 8-K filed September 16, 2026; the amendment was filed September 29, 2026.","The filing text gives no reason for the auditor change and does not mention any disagreement, reportable event, or restatement; those details would be in Exhibit 16.1, whose text is not included.","Amendment incorporates by reference the September 16, 2026 Current Report disclosures in their entirety.","Signed September 29, 2026 by Chief Executive Officer Kevin Brian Cox; SurgePays, Inc. common stock trades as SURG on Nasdaq."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-045001","json":"https://secwatch.observer/filing/0001493152-26-045001.json","markdown":"https://secwatch.observer/filing/0001493152-26-045001.md","text":"https://secwatch.observer/filing/0001493152-26-045001.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1392694/000149315226045001/0001493152-26-045001-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1392694/000149315226045001/form8-ka.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-12T13:55:50.232593+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"}