{"schema_version":"secwatch.filing_event.v1","accession":"0001575872-24-000121","form_type":"8-K","ticker":null,"cik":"0001418302","company_name":"Renewable Energy Acquisition Corp.","filed_at":"2024-02-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.128861+00:00","generated_at":"2026-06-06T07:59:55.861494+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Renewable Energy Acquisition Corp. replaces auditor RRBB with Hudgens CPAs","bullets":["RRBB dismissed as independent auditor on Feb 1, 2024; Hudgens CPAs appointed as successor.","No disagreements on accounting principles, disclosure, or audit scope in fiscal 2022, 2023, or interim period through Feb 1, 2024.","Audit reports for fiscal years 2022 and 2023 were unqualified, no adverse opinions or modifications.","Board approved the change; Company provided RRBB disclosures and filed RRBB's letter as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001575872-24-000121","json":"https://secwatch.observer/filing/0001575872-24-000121.json","markdown":"https://secwatch.observer/filing/0001575872-24-000121.md","text":"https://secwatch.observer/filing/0001575872-24-000121.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1418302/000157587224000121/0001575872-24-000121-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1418302/000157587224000121/reac-20240201.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T07:59:55.861494+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":"984118c3afb86fae901d56686b8f404b3742caa7","claim":"Renewable Energy Acquisition Corp. dismissed Rosenberg Rich Baker Berman, P.A as its auditor.","evidence_excerpt":"On February 01, 2024, Rosenberg Rich Baker Berman, P.A (“RRBB”) was dismissed as the independent registered public accounting firm for Renewable Energy Acquisition Corp. (the “Company”) and replaced by Hudgens CPAs (“Hudgens”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1418302/000157587224000121/0001575872-24-000121-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Rosenberg Rich Baker Berman, P.A"},{"label":"Successor","value":"Hudgens CPAs"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}