---
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"
generated_at: "2026-06-08T19:34:06.815643+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Spirits Time dismisses Pinnacle as auditor, engages Soldinger effective Nov 6, 2023

## Summary
- 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.

## SEC filing metadata
- accession: 0001551163-23-000025
- form_type: 8-K
- cik: 0001434737
- company_name: SPIRITS TIME INTERNATIONAL, INC.
- filed_at: 2023-11-06T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001551163-23-000025
- JSON: https://secwatch.observer/filing/0001551163-23-000025.json
- Plain text: https://secwatch.observer/filing/0001551163-23-000025.txt

## Key facts
- Auditor Changes
  SPIRITS TIME INTERNATIONAL, INC. engaged L J Soldinger Associates, LLC as its auditor.
  - Action: engagement
  - Auditor: L J Soldinger Associates, LLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1434737/000155116323000025/0001551163-23-000025-index.htm
- Auditor Changes
  SPIRITS TIME INTERNATIONAL, INC. dismissed Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah as its auditor.
  - Action: dismissal
  - Auditor: Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah
  - Successor: L J Soldinger Associates, LLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1434737/000155116323000025/0001551163-23-000025-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.