{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-014329","form_type":"8-K","ticker":"CRCW","cik":"0001688126","company_name":"Crypto Co","filed_at":"2025-06-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.342022+00:00","generated_at":"2026-05-19T17:17:15.779045+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Crypto Company board concludes 2023 financial statements should not be relied upon; restated filed June 2","bullets":["Board determined on March 26, 2025 that previously issued audited FY2023 financials should no longer be relied upon after re-audit by Bush & Associates.","Prior auditor BF Borgers was barred by SEC in May 2024, leading to dismissal and engagement of new auditor Bush & Associates.","Company filed amended 10-K on June 2, 2025 to give effect to the restated financial statements.","Restatement may indicate a material weakness in internal controls over financial reporting.","No specific financial impact or restated figures are provided in this filing."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-014329","json":"https://secwatch.observer/filing/0001641172-25-014329.json","markdown":"https://secwatch.observer/filing/0001641172-25-014329.md","text":"https://secwatch.observer/filing/0001641172-25-014329.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1688126/000164117225014329/0001641172-25-014329-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1688126/000164117225014329/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T17:17:15.779045+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":"2fc47aa3b81a6e936368e6b1bd4a80c3256979b2","claim":"Crypto Co engaged Bush & Associates CPA LLC as its auditor.","evidence_excerpt":"the Company engaged Bush & Associates CPA LLC (\"Bush\") as the Company's new independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1688126/000164117225014329/0001641172-25-014329-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Bush & Associates CPA LLC"}],"fact_type":"auditor_change"},{"claim_id":"6dfb52837e93e011bfc27d742e303969b14c126b","claim":"Crypto Co reported that prior financial statements should not be relied upon.","evidence_excerpt":"the board of directors of the Company, after discussion with Bush of the matters described above, concluded that the Company's audited financial statements as of and for the year ended December 31, 2023, as previously included in the 2023 Form 10-K should no longer be relied upon","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1688126/000164117225014329/0001641172-25-014329-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Bush & Associates CPA LLC"}],"fact_type":"auditor_change"},{"claim_id":"efdf1b6ab92dad6dc32cb42b98d66ffae5edcf06","claim":"Crypto Co dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"the Company dismissed Borgers as its independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1688126/000164117225014329/0001641172-25-014329-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"Bush & Associates CPA LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}