{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-24-003081","form_type":"8-K","ticker":"COBA","cik":"0001727255","company_name":"Chilean Cobalt Corp.","filed_at":"2024-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.767282+00:00","generated_at":"2026-06-02T11:52:22.659335+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Chilean Cobalt dismisses auditor BF Borgers; auditor had going concern opinion","bullets":["On May 6, 2024, Audit Committee approved dismissal of BF Borgers CPA PC as independent auditor, effective immediately.","Borgers' reports for FY2023 and FY2022 contained going concern explanatory paragraph due to recurring losses and need for additional capital.","No disagreements or reportable events between company and auditor during 2023, 2022, and interim period through May 6, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-24-003081","json":"https://secwatch.observer/filing/0001683168-24-003081.json","markdown":"https://secwatch.observer/filing/0001683168-24-003081.md","text":"https://secwatch.observer/filing/0001683168-24-003081.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1727255/000168316824003081/0001683168-24-003081-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1727255/000168316824003081/chilean_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T11:52:22.659335+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":"f3acaa363281c581d5b3e66ef0b424982b33f537","claim":"Chilean Cobalt Corp. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 6, 2024, the Audit Committee of the Board of Directors of Chilean Cobalt Corp. (the “Company”), approved the dismissal of BF Borgers CPA PC (“Borgers”), which was then serving as the independent registered public accounting firm of the Company, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1727255/000168316824003081/0001683168-24-003081-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"}