---
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"
generated_at: "2026-06-07T19:14:08.564125+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# IIOT-OXYS auditor Haynie & Company resigns effective Nov 27, 2023

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-23-008591
- JSON: https://secwatch.observer/filing/0001683168-23-008591.json
- Plain text: https://secwatch.observer/filing/0001683168-23-008591.txt

## Key facts
- Auditor Changes
  Haynie & Company resigned as auditor of IIOT-OXYS, Inc..
  - Action: resignation
  - Auditor: Haynie & Company
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1290658/000168316823008591/0001683168-23-008591-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.