{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-22-013622","form_type":"8-K","ticker":"CPWR","cik":"0000827099","company_name":"Ocean Thermal Energy Corp","filed_at":"2022-10-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:53.670486+00:00","generated_at":"2026-06-23T04:11:55.434684+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Ocean Thermal Energy replaces auditor; Liggett & Webb resigns, no disagreements","bullets":["Liggett & Webb, P.A. resigned as independent auditor on October 12, 2022.","No adverse opinions, disagreements, or reportable events in fiscal years 2020 and 2021.","BF Borgers CPA PC engaged as new auditor on October 11, 2022 for fiscal year 2022.","No consultations with BF Borgers regarding accounting principles or disagreements occurred."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-22-013622","json":"https://secwatch.observer/filing/0001654954-22-013622.json","markdown":"https://secwatch.observer/filing/0001654954-22-013622.md","text":"https://secwatch.observer/filing/0001654954-22-013622.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/827099/000165495422013622/0001654954-22-013622-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/827099/000165495422013622/cpwr_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T04:11:55.434684+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}