{"schema_version":"secwatch.filing_event.v1","accession":"0001515971-22-000167","form_type":"8-K","ticker":"GGBY","cik":"0001616736","company_name":"Alpha Investment Inc.","filed_at":"2022-09-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:56.371948+00:00","generated_at":"2026-06-23T08:18:02.761257+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Alpha Investment Inc. replaces auditor after prior firm winds down; going concern noted","bullets":["Ciro E. Adams, CPA resigned as independent auditor on Sept 14, 2022 due to winding down and ceasing operations.","Adams' reports on FY2020 and FY2021 contained a going concern explanatory paragraph but were otherwise unqualified.","No disagreements or reportable events occurred during Adams' tenure (July 2021 – Sept 2022).","Effective Sept 19, 2022, Alpha engaged BF Borgers CPA PC as its new registered public accounting firm.","Engagement of BF Borgers was approved by written consent of the sole director on Sept 19, 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001515971-22-000167","json":"https://secwatch.observer/filing/0001515971-22-000167.json","markdown":"https://secwatch.observer/filing/0001515971-22-000167.md","text":"https://secwatch.observer/filing/0001515971-22-000167.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1616736/000151597122000167/0001515971-22-000167-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1616736/000151597122000167/alpc8k092022.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T08:18:02.761257+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"}