{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-022034","form_type":"8-K/A","ticker":"CRCW","cik":"0001688126","company_name":"Crypto Co","filed_at":"2025-08-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.655614+00:00","generated_at":"2026-05-17T21:29:54.611854+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 non-reliance to Q1–Q3 2023 and Q1–Q3 2024 interim periods","bullets":["Previously issued interim financials for Q1–Q3 2023 and Q1–Q3 2024 should no longer be relied upon.","Restatement follows the SEC barring of former auditor BF Borgers and re-audit by Bush & Associates.","Company identifies a possible material weakness in internal controls over financial reporting.","The 2023 10-K/A filed June 2, 2025, and the 2024 10-K incorporate the adjustments."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-022034","json":"https://secwatch.observer/filing/0001641172-25-022034.json","markdown":"https://secwatch.observer/filing/0001641172-25-022034.md","text":"https://secwatch.observer/filing/0001641172-25-022034.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1688126/000164117225022034/0001641172-25-022034-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1688126/000164117225022034/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T21:29:54.611854+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":"060d6aa04501d15635b12f48ded7abde559f5d6b","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/1688126/000164117225022034/0001641172-25-022034-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":"1c527dc32bff74713371314c3870db34bb51b2a8","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/1688126/000164117225022034/0001641172-25-022034-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"},{"claim_id":"51ffc961d060afb8f27bd0ebcbe192e26c9c62ff","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/1688126/000164117225022034/0001641172-25-022034-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"}