{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-23-008591","form_type":"8-K","ticker":"ITOX","cik":"0001290658","company_name":"IIOT-OXYS, Inc.","filed_at":"2023-12-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.545059+00:00","generated_at":"2026-06-07T19:14:08.564125+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":"IIOT-OXYS auditor Haynie & Company resigns effective Nov 27, 2023","bullets":["Haynie & Company resigned as independent auditor on November 27, 2023; no disagreements reported.","Haynie's prior audit report (April 13, 2023) included a going concern emphasis of matter.","Haynie advised that internal controls necessary for reliable financial statements did not exist, citing material weaknesses.","Company has not yet named a replacement independent registered public accounting firm.","Haynie letter filed as Exhibit 16.1, confirming agreement with the 8-K disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-23-008591","json":"https://secwatch.observer/filing/0001683168-23-008591.json","markdown":"https://secwatch.observer/filing/0001683168-23-008591.md","text":"https://secwatch.observer/filing/0001683168-23-008591.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1290658/000168316823008591/0001683168-23-008591-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1290658/000168316823008591/iiot_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T19:14:08.564125+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":"709e0a0858c6ba9a25d63dc6d822c4ff1037e0d4","claim":"Haynie & Company resigned as auditor of IIOT-OXYS, Inc..","evidence_excerpt":"Resignation of Independent Registered Public Accounting Firm On November 27, 2023 (the “ Effective Date ”), Haynie & Company (“ Haynie ”), the independent registered public accounting firm of IIOT-OXYS,","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1290658/000168316823008591/0001683168-23-008591-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Haynie & Company"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}