{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-005582","form_type":"8-K","ticker":"RMCO","cik":"0001843656","company_name":"Royalty Management Holding Corp","filed_at":"2024-05-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.705749+00:00","generated_at":"2026-06-02T22:23:52.501358+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Royalty Management dismisses BF Borgers as auditor after SEC bars the firm","bullets":["Audit committee dismissed BF Borgers CPA PC effective May 3, 2024, due to SEC order barring the firm from appearing or practicing before the SEC.","Prior audit reports for FY 2022 and 2023 included a going-concern explanatory paragraph; no disagreements or reportable events besides material weaknesses in internal controls.","BF Borgers is not permitted to practice before the SEC, per SEC Staff Statement on Rule 102(e) order issued May 3, 2024.","Company disclosed material weaknesses in internal control over financial reporting in its annual report."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-005582","json":"https://secwatch.observer/filing/0001654954-24-005582.json","markdown":"https://secwatch.observer/filing/0001654954-24-005582.md","text":"https://secwatch.observer/filing/0001654954-24-005582.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1843656/000165495424005582/0001654954-24-005582-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1843656/000165495424005582/amao_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T22:23:52.501358+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":"f2589ff19d5ed8190b1bfbd81c849d847cbcd20e","claim":"Royalty Management Holding Corp dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"ule 14d-2(b) under the Exchange Act (17CFR240.14d-2(b)) ☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17CFR240.13e-4(c)) Item 4.01 Changes in Registrant’s Certifying Accountant (a) Dismissal of Independent Registered Public Accounting Firm On May 3, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of Royalty Management Holding Corporation (or the “Company”) approved the dismissal of BF Borgers CPA PC (“BF Borgers”) as the Company’s independent registered public accounting firm. The reports of BF Borgers on the Company’s consolidated financial statements for the fiscal years ended December 31, 2023, and December 31, 2022, did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles other than an explanatory paragraph relating to the","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1843656/000165495424005582/0001654954-24-005582-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}