{"schema_version":"secwatch.filing_event.v1","accession":"0001663577-22-000272","form_type":"8-K","ticker":"AERA","cik":"0001605331","company_name":"AI Era Corp.","filed_at":"2022-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:04:01.458461+00:00","generated_at":"2026-06-26T02:05:30.015353+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Auditor RotenbergMeril resigns; internal controls ineffective, going concern noted","bullets":["RotenbergMeril resigned as independent auditor effective April 26, 2022.","FY2021 audit report had a going concern qualification but no adverse opinion.","No disagreements with former auditor on accounting principles or disclosures.","Internal control over financial reporting was ineffective as of Aug 31, 2021 and not remediated.","Company authorized former auditor to respond fully to new accountant's inquiries."],"urls":{"canonical":"https://secwatch.observer/filing/0001663577-22-000272","json":"https://secwatch.observer/filing/0001663577-22-000272.json","markdown":"https://secwatch.observer/filing/0001663577-22-000272.md","text":"https://secwatch.observer/filing/0001663577-22-000272.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1605331/000166357722000272/0001663577-22-000272-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1605331/000166357722000272/abqq8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-26T02:05:30.015353+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"}