{"schema_version":"secwatch.filing_event.v1","accession":"0001558891-23-000030","form_type":"8-K","ticker":"LUCN","cik":"0001726079","company_name":"Lucent, Inc.","filed_at":"2023-04-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.258397+00:00","generated_at":"2026-06-17T05:56:38.719484+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"TipMeFast terminates auditor BF Borgers, engages Richard Bolko; Borgers failed to provide 2022 audit report","bullets":["On April 3, 2023, TipMeFast terminated BF Borgers CPA PC as its independent auditor.","Borgers did not provide the 2022 audit report and did not respond to the company's request for a letter to the SEC.","No disagreements or reportable events occurred with Borgers during the relevant periods.","The company engaged Richard Bolko as its new independent accountant effective April 3, 2023.","The Board approved the change; no prior consultation with Bolko on accounting matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001558891-23-000030","json":"https://secwatch.observer/filing/0001558891-23-000030.json","markdown":"https://secwatch.observer/filing/0001558891-23-000030.md","text":"https://secwatch.observer/filing/0001558891-23-000030.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1726079/000155889123000030/0001558891-23-000030-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1726079/000155889123000030/tpmf-20230403.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T05:56:38.719484+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":"278a67d279f3ff50d19ceed9f2e1054ae73a806c","claim":"Lucent, Inc. engaged Richard Bolko as its auditor.","evidence_excerpt":"On April 3, 2023, the Company engaged Richard Bolko, as its new registered independent public accountant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1726079/000155889123000030/0001558891-23-000030-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Richard Bolko"}],"fact_type":"auditor_change"},{"claim_id":"4190e994d59ced8a404453c4f9a9ddae79ad63a1","claim":"Lucent, Inc. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On April 3, 2023, the Company terminated BF Borgers CPA PC (\"Borgers\") as its registered independent public accountant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1726079/000155889123000030/0001558891-23-000030-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"Richard Bolko"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}