{"schema_version":"secwatch.filing_event.v1","accession":"0001551163-23-000025","form_type":"8-K","ticker":null,"cik":"0001434737","company_name":"SPIRITS TIME INTERNATIONAL, INC.","filed_at":"2023-11-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.070717+00:00","generated_at":"2026-06-08T19:34:06.815643+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":"Spirits Time dismisses Pinnacle as auditor, engages Soldinger effective Nov 6, 2023","bullets":["Dismissed Heaton & Company (Pinnacle) as independent registered accounting firm on November 6, 2023.","Engaged L J Soldinger Associates, LLC as new auditor effective the same date.","No disagreements or reportable events between the company and Pinnacle during their tenure.","The company had not consulted Soldinger on accounting principles or any matters before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001551163-23-000025","json":"https://secwatch.observer/filing/0001551163-23-000025.json","markdown":"https://secwatch.observer/filing/0001551163-23-000025.md","text":"https://secwatch.observer/filing/0001551163-23-000025.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1434737/000155116323000025/0001551163-23-000025-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1434737/000155116323000025/spirits8kvedgar1.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T19:34:06.815643+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":"7eec58cd7d9a43565ca25c4b8bdbfcd904e407cb","claim":"SPIRITS TIME INTERNATIONAL, INC. engaged L J Soldinger Associates, LLC as its auditor.","evidence_excerpt":"On November 6, 2023, the Company dismissed Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah (\"Pinnacle\") as its independent registered accounting firm and engaged L J Soldinger Associates, LLC (\"Soldinger\"), as its new independent registered accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1434737/000155116323000025/0001551163-23-000025-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"L J Soldinger Associates, LLC"}],"fact_type":"auditor_change"},{"claim_id":"b3db4332d2f0078f335b52f2a63272ab712e2eba","claim":"SPIRITS TIME INTERNATIONAL, INC. dismissed Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah as its auditor.","evidence_excerpt":"On November 6, 2023, the Company dismissed Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah (\"Pinnacle\") as its independent registered accounting firm and engaged L J Soldinger Associates, LLC (\"Soldinger\"), as its new independent registered accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1434737/000155116323000025/0001551163-23-000025-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah"},{"label":"Successor","value":"L J Soldinger Associates, LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}