{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-011716","form_type":"8-K","ticker":"GLAI","cik":"0001473490","company_name":"Global AI, Inc.","filed_at":"2025-05-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.405296+00:00","generated_at":"2026-05-20T23:53:15.295819+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":"Global AI auditor Hudgens CPA resigns; prior reports included going concern qualification","bullets":["Hudgens CPA resigned as independent auditor effective May 16, 2025.","Auditor's reports for FY 2022 and 2023 included going concern explanatory paragraph due to operating losses and negative cash flows.","No disagreements or reportable events occurred during the audit periods.","Company provided auditor with copy of 8-K; auditor's letter filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-011716","json":"https://secwatch.observer/filing/0001641172-25-011716.json","markdown":"https://secwatch.observer/filing/0001641172-25-011716.md","text":"https://secwatch.observer/filing/0001641172-25-011716.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1473490/000164117225011716/0001641172-25-011716-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1473490/000164117225011716/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-20T23:53:15.295819+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":"d64e43ac190068b2390f3d3bed0718ce69dbee8a","claim":"Hudgens CPA, PLLC resigned as auditor of Global AI, Inc..","evidence_excerpt":"On May 16, 2025, the Board of Directors of Global AI, Inc. (the “Company”), received and accepted the resignation of Hudgens CPA, PLLC (“Hudgens”), which was then serving as the independent registered public accounting firm of the Company, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1473490/000164117225011716/0001641172-25-011716-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"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"}