{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-005770","form_type":"8-K","ticker":"CPWR","cik":"0000827099","company_name":"Ocean Thermal Energy Corp","filed_at":"2024-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:22.093620+00:00","generated_at":"2026-06-02T14:50:25.246484+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Ocean Thermal Energy dismisses BF Borgers as auditor; going concern noted","bullets":["Board approved dismissal of BF Borgers CPA PC as independent auditor on May 7, 2024.","BF Borgers' reports for FY 2022 and 2023 included a going concern explanatory paragraph.","No disagreements on accounting principles or reportable events beyond previously disclosed material weaknesses.","No new auditor has been appointed; letter from BF Borgers agreeing with disclosures filed as Exhibit 16.01."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-005770","json":"https://secwatch.observer/filing/0001654954-24-005770.json","markdown":"https://secwatch.observer/filing/0001654954-24-005770.md","text":"https://secwatch.observer/filing/0001654954-24-005770.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/827099/000165495424005770/0001654954-24-005770-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/827099/000165495424005770/cpwr_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T14:50:25.246484+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":"111cb27ada088e92081e197295675c784ec3aa8e","claim":"Ocean Thermal Energy Corp dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"approved the dismissal of BF Borgers CPA PC (\"BF Borgers\") as the Company's independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/827099/000165495424005770/0001654954-24-005770-index.htm","confidence":1.0,"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"}