{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-24-002223","form_type":"8-K","ticker":"ITOX","cik":"0001290658","company_name":"IIOT-OXYS, Inc.","filed_at":"2024-04-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.743018+00:00","generated_at":"2026-06-04T00:45:42.178525+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"IIOT-OXYS engages Fruci & Associates as new independent auditor","bullets":["Engaged Fruci & Associates II, PLLC as independent registered public accounting firm for FY2023.","No prior consultations with Fruci on accounting principles or audit opinions.","Board of directors approved the engagement on April 4, 2024.","Effective date of engagement: April 3, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-24-002223","json":"https://secwatch.observer/filing/0001683168-24-002223.json","markdown":"https://secwatch.observer/filing/0001683168-24-002223.md","text":"https://secwatch.observer/filing/0001683168-24-002223.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1290658/000168316824002223/0001683168-24-002223-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1290658/000168316824002223/iiot_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T00:45:42.178525+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":"e53816416b50a8c55ecc35a7af96cd6ef17b1fef","claim":"IIOT-OXYS, Inc. engaged Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"the “ Company ”), engaged Fruci & Associates II, PLLC (“ Fruci ”) to serve as the Company’s independent registered public accounting firm for the year ended December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1290658/000168316824002223/0001683168-24-002223-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Fruci & Associates II, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}