---
schema_version: "secwatch.filing_event.v1"
accession: "0001654954-24-001247"
form_type: "8-K"
ticker: "GFLT"
cik: "0001796949"
company_name: "GenFlat Holdings, Inc."
filed_at: "2024-02-02T23:59:59+00:00"
generated_at: "2026-06-06T10:01:37.889068+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Healthcare Business Resources dismisses auditor BF Borgers, appoints M&K CPAS as new auditor

## Summary
- BF Borgers' reports for FY2023 and FY2022 included a going-concern qualification citing recurring losses and negative cash flows.
- No disagreements or reportable events occurred between the company and BF Borgers during the relevant periods.
- The Board unanimously approved both the dismissal of BF Borgers and the appointment of M&K CPAS, effective for Q2 FY2024 and FY2024.
- BF Borgers provided a letter (Exhibit 16.1) agreeing with the disclosures in this filing.

## SEC filing metadata
- accession: 0001654954-24-001247
- form_type: 8-K
- ticker: GFLT
- cik: 0001796949
- company_name: GenFlat Holdings, Inc.
- filed_at: 2024-02-02T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1796949/000165495424001247/0001654954-24-001247-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1796949/000165495424001247/hbr_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-24-001247
- JSON: https://secwatch.observer/filing/0001654954-24-001247.json
- Plain text: https://secwatch.observer/filing/0001654954-24-001247.txt

## Key facts
- Auditor Changes
  GenFlat Holdings, Inc. dismissed B F Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: B F Borgers CPA PC
  - Successor: M&K CPAS, PLLC
  source text: On January 29, 2024, Healthcare Business Resources Inc. (the "Company") dismissed B F Borgers CPA PC ("BF Borgers") as its independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1796949/000165495424001247/0001654954-24-001247-index.htm
- Auditor Changes
  GenFlat Holdings, Inc. engaged M&K CPAS, PLLC as its auditor.
  - Action: engagement
  - Auditor: M&K CPAS, PLLC
  source text: On January 29, 2024, the Company appointed M&K CPAS, PLLC ("M&K") as its new independent registered public accounting firm commencing for its quarter ending December 31, 2023, and its fiscal year ending June 30, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1796949/000165495424001247/0001654954-24-001247-index.htm

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