{"schema_version":"secwatch.filing_event.v1","accession":"0001553350-22-001000","form_type":"8-K","ticker":"BASA","cik":"0001448705","company_name":"BASANITE, INC.","filed_at":"2022-12-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:50.703045+00:00","generated_at":"2026-06-21T04:41:46.583623+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Basanite appoints Hudgens CPA as new independent auditor for fiscal 2022","bullets":["Hudgens CPA engaged as independent registered public accounting firm effective December 12, 2022.","No prior consultation with Hudgens on accounting principles or audit opinions.","No disagreements or reportable events with former auditor during past two fiscal years.","Change approved by Audit Committee of Board of Directors."],"urls":{"canonical":"https://secwatch.observer/filing/0001553350-22-001000","json":"https://secwatch.observer/filing/0001553350-22-001000.json","markdown":"https://secwatch.observer/filing/0001553350-22-001000.md","text":"https://secwatch.observer/filing/0001553350-22-001000.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1448705/000155335022001000/0001553350-22-001000-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1448705/000155335022001000/basa_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T04:41:46.583623+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":"ea7e222204f89b48a1ba953834dcd0cac62e5bf9","claim":"BASANITE, INC. engaged Hudgens CPA, PLLC as its auditor.","evidence_excerpt":"On December 12,2022, the Audit Committee of the Board of Directors of Basanite, Inc. (the “ Company ”) engaged Hudgens CPA, PLLC (“Hudgens”) as the Company’s new independent registered public accounting firm for the fiscal year ended December 31, 2022, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1448705/000155335022001000/0001553350-22-001000-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Hudgens CPA, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}