{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-012256","form_type":"8-K","ticker":"SURG","cik":"0001392694","company_name":"SurgePays, Inc.","filed_at":"2025-05-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.145706+00:00","generated_at":"2026-05-20T13:41:20.135287+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"SurgePays auditor Rodefer Moss resigns; TAAD LLP appointed as new auditor","bullets":["Rodefer Moss resigned as independent auditor on May 19, 2025; no disagreements or reportable events.","Prior audit reports unqualified except critical audit matters on revenue sufficiency and goodwill impairment.","Audit Committee engaged TAAD, LLP as new independent registered public accounting firm on May 23, 2025.","Rodefer's letter agreeing with disclosures filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-012256","json":"https://secwatch.observer/filing/0001641172-25-012256.json","markdown":"https://secwatch.observer/filing/0001641172-25-012256.md","text":"https://secwatch.observer/filing/0001641172-25-012256.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1392694/000164117225012256/0001641172-25-012256-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1392694/000164117225012256/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-20T13:41:20.135287+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":"155151abd506fe44ca413cbdedf7276fdd014fd0","claim":"Rodefer Moss & Co, PLLC resigned as auditor of SurgePays, Inc..","evidence_excerpt":"On May 19, 2025, SurgePays, Inc. (“SurgePays”, “we”, the “Company”) was notified by Rodefer Moss & Co, PLLC (“Rodefer”) that Rodefer had resigned as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1392694/000164117225012256/0001641172-25-012256-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Rodefer Moss & Co, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"f34a5954cacfaeac031aa87f585cf5582220cc8d","claim":"SurgePays, Inc. engaged TAAD, LLP as its auditor.","evidence_excerpt":"On May 23, 2025, the Audit Committee of the Company’s Board of Directors engaged TAAD, LLP as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1392694/000164117225012256/0001641172-25-012256-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"TAAD, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}