---
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"
generated_at: "2026-06-23T04:11:55.434684+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Ocean Thermal Energy replaces auditor; Liggett & Webb resigns, no disagreements

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-22-013622
- JSON: https://secwatch.observer/filing/0001654954-22-013622.json
- Plain text: https://secwatch.observer/filing/0001654954-22-013622.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.