{"schema_version":"secwatch.filing_event.v1","accession":"0001548123-23-000009","form_type":"8-K","ticker":"HSTI","cik":"0001365388","company_name":"High Sierra Technologies, Inc.","filed_at":"2023-02-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:44.631341+00:00","generated_at":"2026-06-19T23:56:41.574133+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"High Sierra Technologies dismisses Pinnacle as auditor, appoints TAAD LLP","bullets":["Dismissed Pinnacle Accountancy Group effective Dec 29, 2022; no disagreements in past two fiscal years.","Appointed TAAD, LLP as new independent auditor effective Feb 1, 2023.","Pinnacle's reports included going concern explanatory paragraph but no adverse opinion.","No prior consultations with TAAD regarding accounting principles or disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0001548123-23-000009","json":"https://secwatch.observer/filing/0001548123-23-000009.json","markdown":"https://secwatch.observer/filing/0001548123-23-000009.md","text":"https://secwatch.observer/filing/0001548123-23-000009.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1365388/000154812323000009/0001548123-23-000009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1365388/000154812323000009/hsti8k122922.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T23:56:41.574133+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":"490f4ddf90603a80ee9ceb6f7edc7623a261305d","claim":"High Sierra Technologies, Inc. dismissed Pinnacle Accountancy Group of Utah, a dba of Heaton & Co., PLLC as its auditor.","evidence_excerpt":"On December 29, 2022, High Sierra Technologies, Inc. (the “Company”) sent a letter to Pinnacle Accountancy Group of Utah, a dba of Heaton & Co., PLLC (“Pinnacle”) dismissing Pinnacle as the Company’s independent registered accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1365388/000154812323000009/0001548123-23-000009-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Pinnacle Accountancy Group of Utah, a dba of Heaton & Co., PLLC"}],"fact_type":"auditor_change"},{"claim_id":"8850e6fe5c29280f83d7f7fa1e3f82621f90e50e","claim":"High Sierra Technologies, Inc. engaged TAAD, LLP as its auditor.","evidence_excerpt":"On February 1, 2023, the Company appointed TAAD, LLP (“TAAD”) as the Company’s new independent registered public accounting firm effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1365388/000154812323000009/0001548123-23-000009-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"TAAD, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}