{"schema_version":"secwatch.filing_event.v1","accession":"0001599916-24-000323","form_type":"8-K","ticker":null,"cik":"0001367408","company_name":"Sino American Oil Co","filed_at":"2024-12-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.266758+00:00","generated_at":"2026-05-28T21:35:05.701867+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Sino American Oil dismisses BF Borgers as auditor; SEC barred Borgers from practice","bullets":["Board dismissed BF Borgers CPA PC on May 3, 2024; SEC had barred Borgers from appearing or practicing before the Commission.","Engaged Michael Gillespie & Associates, PLLC as new auditor on August 28, 2024.","Prior audit reports included going concern qualification; no disagreements with Borgers.","Material weaknesses in internal control over financial reporting had been identified and disclosed."],"urls":{"canonical":"https://secwatch.observer/filing/0001599916-24-000323","json":"https://secwatch.observer/filing/0001599916-24-000323.json","markdown":"https://secwatch.observer/filing/0001599916-24-000323.md","text":"https://secwatch.observer/filing/0001599916-24-000323.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1367408/000159991624000323/0001599916-24-000323-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1367408/000159991624000323/sino8k_1225o.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-28T21:35:05.701867+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":"2fd1481cfb960e8a6554747506cd866dfabed898","claim":"Sino American Oil Co dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 3, 2024, the Board of Directors of Sino American Oil Co. (or the “Company”) approved the dismissal of BF Borgers CPA PC (“BF Borgers”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1367408/000159991624000323/0001599916-24-000323-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}],"fact_type":"auditor_change"},{"claim_id":"b98164d85d3dcea3d707c3fee713e009806932cc","claim":"Sino American Oil Co engaged Michael Gillespie as & Associates, PLLC as its auditor.","evidence_excerpt":"On August 28, 2024, the Board of Directors approved the engagement of Michael Gillespie as & Associates, PLLC (PCAOB ID: 6108) as the Company’s independent registered public accounting firm to review and/or audit any periods subsequent to September 30, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1367408/000159991624000323/0001599916-24-000323-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Michael Gillespie as & Associates, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}