{"schema_version":"secwatch.filing_event.v1","accession":"0001515971-24-000044","form_type":"8-K","ticker":"GGBY","cik":"0001616736","company_name":"Alpha Investment Inc.","filed_at":"2024-05-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.266303+00:00","generated_at":"2026-06-02T00:51:37.222729+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Alpha Investment dismisses auditor BF Borgers after SEC bar; appoints Bush & Associates","bullets":["Effective May 7, 2024, dismissed BF Borgers as auditor after SEC barred the firm from practicing (May 3, 2024).","Borgers' reports for FY2022 and FY2023 contained going-concern explanatory paragraphs but no adverse opinions or disagreements.","No reportable events or disagreements with Borgers during the period.","Engaged Bush & Associates Inc. as new independent auditor effective May 9, 2024.","No prior consultations with Bush & Associates on accounting matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001515971-24-000044","json":"https://secwatch.observer/filing/0001515971-24-000044.json","markdown":"https://secwatch.observer/filing/0001515971-24-000044.md","text":"https://secwatch.observer/filing/0001515971-24-000044.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1616736/000151597124000044/0001515971-24-000044-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1616736/000151597124000044/alpc8k051324.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T00:51:37.222729+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":[{"claim_id":"60c894d8e889ad5a28b04cf5634bfcc774cc65cc","claim":"Alpha Investment Inc. engaged Bush & Associates Inc. as its auditor.","evidence_excerpt":"(b) Appointment of New Independent Registered Public Accounting Firm (i) Effective May 9, 2024, the our sole director approved the engagement of Bush & Associates Inc. (“ BSA ”) as the Company’s new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1616736/000151597124000044/0001515971-24-000044-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Bush & Associates Inc."}]},{"claim_id":"81bfd3aa27c90d34ba1f582de4be835dc0f717bd","claim":"Alpha Investment Inc. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm (i) Effective May 7, 2024, the Company dismissed BF Borgers CPA PC (“ Borgers ”) as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1616736/000151597124000044/0001515971-24-000044-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"Bush & Associates Inc."}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}