{"schema_version":"secwatch.filing_event.v1","accession":"0001520138-24-000040","form_type":"8-K","ticker":"ESGH","cik":"0001883835","company_name":"ESG Inc.","filed_at":"2024-01-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.230009+00:00","generated_at":"2026-06-06T19:29:58.130887+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"ESG Inc. replaces BF Borgers CPA with Qi CPA LLC; prior audit had going concern doubt","bullets":["On Jan 22, 2024, ESG Inc. terminated BF Borgers CPA PC as auditor and hired Qi CPA LLC as new independent registered public accounting firm.","Former auditor's report for FY ended Aug 31, 2023 contained an explanatory paragraph about going concern uncertainty.","No disagreements with former auditor on accounting principles or practices during FY2023 and through Jan 22, 2024.","New auditor (Qi CPA LLC) was not consulted on any accounting matters prior to engagement.","Former auditor provided a letter to the SEC agreeing with the disclosures, attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001520138-24-000040","json":"https://secwatch.observer/filing/0001520138-24-000040.json","markdown":"https://secwatch.observer/filing/0001520138-24-000040.md","text":"https://secwatch.observer/filing/0001520138-24-000040.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1883835/000152013824000040/0001520138-24-000040-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1883835/000152013824000040/pmin-20240122_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T19:29:58.130887+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":"f6f0e700f2725388ff347ba8fca0bb9fe9f96b61","claim":"ESG Inc. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On January 22, 2024, ESG Inc. (“Company”) terminated BF Borgers CPA PC (“Former Auditor”) 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/1883835/000152013824000040/0001520138-24-000040-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"Qi CPA LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}