---
schema_version: "secwatch.filing_event.v1"
accession: "0001640334-23-002311"
form_type: "8-K"
ticker: null
cik: "0001655971"
company_name: "Glacier Worldwide, Inc."
filed_at: "2023-12-18T23:59:59+00:00"
generated_at: "2026-06-07T11:19:41.928523+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Glacier Worldwide dismisses BF Borgers as auditor, appoints UHY; going concern noted in prior reports

## Summary
- Board dismissed BF Borgers CPA PC as independent auditor on Dec 13, 2023; UHY LLP engaged for FY 2023.
- Borgers' reports for FY 2022 and 2021 included substantial doubt about Glacier's ability to continue as a going concern.
- No disagreements or reportable events occurred during the two prior fiscal years or subsequent interim periods.
- Company provided Borgers with copy of disclosures; Borgers furnished a letter to the SEC dated Dec 15, 2023.

## SEC filing metadata
- accession: 0001640334-23-002311
- form_type: 8-K
- cik: 0001655971
- company_name: Glacier Worldwide, Inc.
- filed_at: 2023-12-18T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1655971/000164033423002311/0001640334-23-002311-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1655971/000164033423002311/pods_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001640334-23-002311
- JSON: https://secwatch.observer/filing/0001640334-23-002311.json
- Plain text: https://secwatch.observer/filing/0001640334-23-002311.txt

## Key facts
- Auditor Changes
  Glacier Worldwide, Inc. dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  - Successor: UHY LLP
  source text: On December 13, 2023, the Board of Directors of Glacier Worldwide, Inc. (the “Company”) voted to dismiss BF Borgers CPA PC. (“Borgers”) as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1655971/000164033423002311/0001640334-23-002311-index.htm
- Auditor Changes
  Glacier Worldwide, Inc. engaged UHY LLP as its auditor.
  - Action: engagement
  - Auditor: UHY LLP
  source text: (b) Engagement of Principal Accountant On December 13, 2023, the Board of Directors of the Company ratified actions taken by the officers of the Company to engage UHY LLP (“UHY”) as the Company’s independent registered public accounting firm for the year ending December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1655971/000164033423002311/0001640334-23-002311-index.htm

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