{"schema_version":"secwatch.filing_event.v1","accession":"0001558891-22-000042","form_type":"8-K","ticker":"LUCN","cik":"0001726079","company_name":"Lucent, Inc.","filed_at":"2022-06-03T23:59:59+00:00","discovered_at":"2026-05-14T18:04:02.025064+00:00","generated_at":"2026-06-25T04:49:02.805110+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"TipMeFast replaces auditor Michael Gillespie with BF Borgers; prior reports had going concern doubt","bullets":["Terminated Michael Gillespie on May 30, 2022; engaged BF Borgers, CPA PC as new independent auditor same day.","Gillespie's audit reports for periods through Dec 31, 2021 contained no adverse opinion but included a going concern explanatory paragraph.","No disagreements with Gillespie on accounting principles, disclosure, or audit scope through termination date.","No reportable events under Item 304(a)(1)(iv) of Reg S-K occurred during periods through Dec 31, 2021."],"urls":{"canonical":"https://secwatch.observer/filing/0001558891-22-000042","json":"https://secwatch.observer/filing/0001558891-22-000042.json","markdown":"https://secwatch.observer/filing/0001558891-22-000042.md","text":"https://secwatch.observer/filing/0001558891-22-000042.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1726079/000155889122000042/0001558891-22-000042-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1726079/000155889122000042/tpmf_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-25T04:49:02.805110+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}