{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-23-003980","form_type":"8-K","ticker":"MOBQ","cik":"0001084267","company_name":"Mobiquity Technologies, Inc.","filed_at":"2023-06-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.891074+00:00","generated_at":"2026-06-14T05:37:15.053641+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Mobiquity Technologies dismisses D. Brooks & Associates, engages Assurance Dimensions as new auditor","bullets":["Board dismissed D. Brooks & Associates CPAs on June 5, 2023; no adverse opinion or modification in 2022 audit report.","Engaged Assurance Dimensions, Inc. as new registered independent public accountant effective June 5, 2023.","No disagreements with former auditor on accounting principles, financial disclosure, or audit scope through June 5, 2023.","No reportable events (per Item 304(a)(1)(iv)) occurred during the interim period.","Audit Committee approved the change; copy of DB's response letter filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-23-003980","json":"https://secwatch.observer/filing/0001683168-23-003980.json","markdown":"https://secwatch.observer/filing/0001683168-23-003980.md","text":"https://secwatch.observer/filing/0001683168-23-003980.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1084267/000168316823003980/0001683168-23-003980-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1084267/000168316823003980/mobiquity_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T05:37:15.053641+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":"7d2d170a51d106029fe24549e03f92b3d0488750","claim":"Mobiquity Technologies, Inc. dismissed D. Brooks & Associates CPAs as its auditor.","evidence_excerpt":"On June 5, 2023, the Board of Directors dismissed D. Brooks & Associates CPAs (“DB”) as the Company’s independent accountants.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1084267/000168316823003980/0001683168-23-003980-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"D. Brooks & Associates CPAs"},{"label":"Successor","value":"Assurance Dimensions, Inc."}],"fact_type":"auditor_change"},{"claim_id":"fe9c519bb40d130cdc947a4043afb6586a797760","claim":"Mobiquity Technologies, Inc. engaged Assurance Dimensions, Inc. as its auditor.","evidence_excerpt":"Subsequent to notifying D. Brooks & Associates CPAs of the firm’s dismissal, the Company engaged Assurance Dimensions, Inc. as its new registered independent public accountant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1084267/000168316823003980/0001683168-23-003980-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Assurance Dimensions, Inc."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}