{"schema_version":"secwatch.filing_event.v1","accession":"0001558891-23-000054","form_type":"8-K","ticker":"LUCN","cik":"0001726079","company_name":"Lucent, Inc.","filed_at":"2023-11-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.200351+00:00","generated_at":"2026-06-09T02:57:33.814609+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"TipMeFast replaces auditor Richard Bolko with Barton CPA PLLC","bullets":["Terminated Richard Bolko as independent auditor on October 25, 2023; no adverse opinions or disagreements.","Engaged Barton CPA PLLC as new registered independent public accountant effective same date.","Board approved the change; no disagreements or reportable events during prior periods.","No consultations with Barton CPA PLLC prior to engagement regarding accounting principles or audit opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001558891-23-000054","json":"https://secwatch.observer/filing/0001558891-23-000054.json","markdown":"https://secwatch.observer/filing/0001558891-23-000054.md","text":"https://secwatch.observer/filing/0001558891-23-000054.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1726079/000155889123000054/0001558891-23-000054-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1726079/000155889123000054/tpmf-20231025.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T02:57:33.814609+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":"3d85959b8dbe4f58003013f46b4efe9556b4ac4a","claim":"Lucent, Inc. engaged Barton CPA PLLC as its auditor.","evidence_excerpt":"On October 25, 2023, the Company engaged Barton CPA PLLC, 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/1726079/000155889123000054/0001558891-23-000054-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Barton CPA PLLC"}],"fact_type":"auditor_change"},{"claim_id":"7168124e4914222316c6c28f70eddf1c1bd9cab3","claim":"Lucent, Inc. dismissed Richard Bolko as its auditor.","evidence_excerpt":"On October 25, 2023, the Company terminated Richard Bolko (“Bolko”) 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/1726079/000155889123000054/0001558891-23-000054-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Richard Bolko"},{"label":"Successor","value":"Barton CPA PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}