---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-23-024547"
form_type: "8-K/A"
ticker: "AIFC"
cik: "0000862861"
company_name: "AI Financial Corp"
filed_at: "2023-07-07T23:59:59+00:00"
generated_at: "2026-06-13T11:24:03.141934+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# JanOne terminates auditor Frazier & Deeter, appoints Hudgens CPA effective June 26, 2023

## Summary
- Audit committee terminated Frazier & Deeter LLC, engaged Hudgens CPA, PLLC for FY 2023.
- No disagreements between company and FD on accounting principles or audit scope during 2022 or through June 2023.
- Prior material weaknesses in internal controls (IT, segregation, recordkeeping) disclosed in 10-K; no new reportable events.
- FD's audit report for FY 2022 included a going-concern paragraph but was unqualified.

## SEC filing metadata
- accession: 0001628280-23-024547
- form_type: 8-K/A
- ticker: AIFC
- cik: 0000862861
- company_name: AI Financial Corp
- filed_at: 2023-07-07T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/862861/000162828023024547/0001628280-23-024547-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/862861/000162828023024547/jan-20230626.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-23-024547
- JSON: https://secwatch.observer/filing/0001628280-23-024547.json
- Plain text: https://secwatch.observer/filing/0001628280-23-024547.txt

## Key facts
- Auditor Changes
  AI Financial Corp engaged Hudgens CPA, PLLC as its auditor.
  - Action: engagement
  - Auditor: Hudgens CPA, PLLC
  source text: On June 26, 2023, JanOne Inc’s. (the “Company”) Audit Committee (the “Committee”) approved the engagement of Hudgens CPA, PLLC (“Hudgens”) as the Company’s independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/862861/000162828023024547/0001628280-23-024547-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.