{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-23-024046","form_type":"8-K","ticker":"AIFC","cik":"0000862861","company_name":"AI Financial Corp","filed_at":"2023-06-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.465585+00:00","generated_at":"2026-06-13T14:30:56.748277+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"JanOne replaces auditor Frazier & Deeter with Hudgens CPA; prior audit had going concern","bullets":["Audit committee terminated Frazier & Deeter LLC and engaged Hudgens CPA, PLLC effective June 26, 2023.","Frazier & Deeter's 2022 audit report contained a going concern qualification.","No disagreements or reportable events occurred with Frazier & Deeter; company expects a response letter.","No prior consultations with Hudgens regarding accounting principles or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-23-024046","json":"https://secwatch.observer/filing/0001628280-23-024046.json","markdown":"https://secwatch.observer/filing/0001628280-23-024046.md","text":"https://secwatch.observer/filing/0001628280-23-024046.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/862861/000162828023024046/0001628280-23-024046-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/862861/000162828023024046/jan-20230626.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T14:30:56.748277+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":"4c28f7f9da8bb6046c9eb3a2d216c75796bfd46d","claim":"AI Financial Corp engaged Hudgens CPA, PLLC as its auditor.","evidence_excerpt":"(the “Company”) Audit Committee (the “Committee”) approved the engagement of Hudgens CPA, PLLC (“Hudgens”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ended December 30, 2023 and those interim periods remaining subsequent to the date of the filing of this Current Report on Form 8-K.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/862861/000162828023024046/0001628280-23-024046-index.htm","confidence":1.0,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Hudgens CPA, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}