{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-24-003050","form_type":"8-K","ticker":"BMNR","cik":"0001829311","company_name":"BITMINE IMMERSION TECHNOLOGIES, INC.","filed_at":"2024-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.485694+00:00","generated_at":"2026-06-02T19:53:10.196999+00:00","sec_items":["4.01","4.02","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Bitmine dismisses auditor BF Borgers after SEC permanent ban; engages Bush & Associates","bullets":["SEC settled charges against BF Borgers for failing to conduct audits per PCAOB standards; Borgers permanently banned from SEC practice.","Bitmine dismissed Borgers as independent accountant effective May 3, 2024 due to loss of authorization to perform audits.","Borgers' opinions for FY2023 and FY2022 had going concern qualification but no other adverse opinions; no disagreements with company.","New auditor Bush & Associates CPA engaged for fiscal year ending August 31, 2024, effective May 6, 2024.","Company states no current basis to not rely on prior financials, but continues to assess in light of Borgers' SEC settlement."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-24-003050","json":"https://secwatch.observer/filing/0001683168-24-003050.json","markdown":"https://secwatch.observer/filing/0001683168-24-003050.md","text":"https://secwatch.observer/filing/0001683168-24-003050.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1829311/000168316824003050/0001683168-24-003050-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1829311/000168316824003050/bitmine_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T19:53:10.196999+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":"02ceb83e8e2f6c60b16a5ddf4bc07039a1d8e3cb","claim":"BITMINE IMMERSION TECHNOLOGIES, INC. engaged Bush & Associates CPA as its auditor.","evidence_excerpt":"The Company has approved the engagement of Bush & Associates CPA (“Bush”) as the Company’s independent registered public accounting firm for the fiscal year ending August 31, 2024, which engagement was effective May 6, 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1829311/000168316824003050/0001683168-24-003050-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Bush & Associates CPA"}]},{"claim_id":"d4a6071639b4050dc737d360a9261b626575ad1e","claim":"BITMINE IMMERSION TECHNOLOGIES, INC. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"the Company has dismissed Borgers as its independent account because it is no longer authorized to perform audits for the Company","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1829311/000168316824003050/0001683168-24-003050-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}