{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-018173","form_type":"8-K/A","ticker":"CRCW","cik":"0001688126","company_name":"Crypto Co","filed_at":"2025-07-08T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.655323+00:00","generated_at":"2026-05-18T09:06:46.507097+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Crypto Company expands restatement to include Q1-Q3 2024; prior financials no longer reliable","bullets":["Board determined FY2023 audited financials and Q1-Q3 2024 interim statements should no longer be relied upon.","Adjustments reflected in 2024 Form 10-K; potential material weakness in internal controls identified.","Prior auditor BF Borgers barred by SEC in May 2024; company engaged Bush & Associates CPA to re-audit.","Non-reliance covers quarters ended March 31, June 30, and September 30, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-018173","json":"https://secwatch.observer/filing/0001641172-25-018173.json","markdown":"https://secwatch.observer/filing/0001641172-25-018173.md","text":"https://secwatch.observer/filing/0001641172-25-018173.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1688126/000164117225018173/0001641172-25-018173-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1688126/000164117225018173/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T09:06:46.507097+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":"1631d7f9f00e1ae5a30b9011bbb79bdc3848bdfb","claim":"Crypto Co dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"effective May 8, 2024, 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/1688126/000164117225018173/0001641172-25-018173-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"},{"claim_id":"521cbbf44ef8c3c95022c56215126108ca6a874e","claim":"Crypto Co engaged Bush & Associates CPA LLC as its auditor.","evidence_excerpt":"ffective on May 8, 2024, the Company engaged Bush & Associates CPA LLC (“Bush”) as the Company’s new independent registered public accounting firm and reported the engagement in the same Current Report on Form 8-K filed with the SEC on May 9, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1688126/000164117225018173/0001641172-25-018173-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":"ba4beae2c66d0c926e501823ec7086d20ab3eae7","claim":"Crypto Co reported that prior financial statements should not be relied upon.","evidence_excerpt":"on March 26, 2025, 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/1688126/000164117225018173/0001641172-25-018173-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}