{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-018312","form_type":"8-K","ticker":"SBET","cik":"0001981535","company_name":"Sharplink, Inc.","filed_at":"2025-07-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.752060+00:00","generated_at":"2026-05-18T08:58:27.028206+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"SharpLink Gaming dismisses Cherry Bekaert as auditor, appoints KPMG; prior reports had going concern emphasis","bullets":["Cherry Bekaert dismissed as independent accountant effective July 7, 2025, approved by Audit Committee.","No disagreements or reportable events in FY2024 and FY2023; prior reports contained going concern explanatory paragraph.","KPMG appointed as new independent auditor for fiscal year ending December 31, 2025.","No prior consultations with KPMG regarding accounting principles or disagreements.","Going concern uncertainty noted in prior audit reports for both fiscal years."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-018312","json":"https://secwatch.observer/filing/0001641172-25-018312.json","markdown":"https://secwatch.observer/filing/0001641172-25-018312.md","text":"https://secwatch.observer/filing/0001641172-25-018312.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1981535/000164117225018312/0001641172-25-018312-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1981535/000164117225018312/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T08:58:27.028206+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":"7c33b9afa56ba3a7e57b38ba37343118db789add","claim":"Sharplink, Inc. engaged KPMG LLP as its auditor.","evidence_excerpt":"On July 7, 2025, the Audit Committee approved the appointment of KPMG LLP (\"KPMG\") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1981535/000164117225018312/0001641172-25-018312-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"a866b9516f3eb537630937242dbf1dd4f0f7e2ff","claim":"Sharplink, Inc. dismissed Cherry Bekaert LLP as its auditor.","evidence_excerpt":"On July 7, 2025 SharpLink Gaming, Inc. (the \"Company\") dismissed Cherry Bekaert LLP (\"CB\") 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/1981535/000164117225018312/0001641172-25-018312-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Cherry Bekaert LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}