{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-003571","form_type":"8-K","ticker":"GBUX","cik":"0001169138","company_name":"GIVBUX, INC.","filed_at":"2025-04-10T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.686646+00:00","generated_at":"2026-05-23T16:55:50.686272+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"GivBux replaces auditor Olayinka Oyebola & Co with LAO Professional Services after SEC charges","bullets":["Board approved engagement of LAO Professional Services as new independent auditor for FY 2024 year-end audit.","Prior auditor Olayinka Oyebola & Co dismissed after SEC charged it with securities fraud; also placed on OTC Markets prohibited list.","Olayinka Oyebola & Co reports for 2023 and 2022 contained no adverse opinion or disagreements on accounting principles.","No reportable events occurred during the previous auditor's engagement under Regulation S-K Item 304(a)(1)(v)."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-003571","json":"https://secwatch.observer/filing/0001641172-25-003571.json","markdown":"https://secwatch.observer/filing/0001641172-25-003571.md","text":"https://secwatch.observer/filing/0001641172-25-003571.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1169138/000164117225003571/0001641172-25-003571-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1169138/000164117225003571/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T16:55:50.686272+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":"14812152a7730747070bd3435968c497b333ddcb","claim":"GIVBUX, INC. engaged LAO Professional Services as its auditor.","evidence_excerpt":"On April 4, 2025 the Board of Directors of GivBux Inc.( the Company) approved the engagement of LAO Professional Services as the Company’s independent registered public accounting firm to perform the year end audit for the period ending 12/31/2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1169138/000164117225003571/0001641172-25-003571-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"LAO Professional Services"}],"fact_type":"auditor_change"},{"claim_id":"f69d0946ddb7e85b9ca6d9a4ff9243c8be2c6104","claim":"GIVBUX, INC. dismissed Olayinka Oyebola & Co as its auditor.","evidence_excerpt":"On April 4, 2025 the Board of Directors of GivBux Inc.( the Company) approved the engagement of LAO Professional Services as the Company’s independent registered public accounting firm to perform the year end audit for the period ending 12/31/2024. The Company’s previous auditor Olayinka Oyebola & Co were dismissed","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1169138/000164117225003571/0001641172-25-003571-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Olayinka Oyebola & Co"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}