{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-24-003111","form_type":"8-K","ticker":"KSEZ","cik":"0001945619","company_name":"Kinetic Seas Inc.","filed_at":"2024-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.275308+00:00","generated_at":"2026-06-02T13:57:07.260915+00:00","sec_items":["4.01","4.02","5.07","7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"medium","headline":"Kinetic Seas dismisses BF Borgers after SEC ban; engages Bush & Associates","bullets":["BF Borgers CPA PC permanently banned by SEC on May 3, 2024; dismissed as Kinetic Seas' auditor.","New auditor Bush & Associates CPA engaged for FY 2024 effective May 7, 2024.","Stockholders ratified seven amendments to Articles of Incorporation and 2015 merger actions at special meeting May 6, 2024.","Exhibit 99.1 investor presentation for Bellatora Inc. (OTC:ECGR) contains no specific financial data or transaction details."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-24-003111","json":"https://secwatch.observer/filing/0001683168-24-003111.json","markdown":"https://secwatch.observer/filing/0001683168-24-003111.md","text":"https://secwatch.observer/filing/0001683168-24-003111.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1945619/000168316824003111/0001683168-24-003111-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1945619/000168316824003111/kinetic_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T13:57:07.260915+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":"4a42043bc4140cf4920ac017f7a2856cd3441ff4","claim":"Kinetic Seas 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/1945619/000168316824003111/0001683168-24-003111-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]},{"claim_id":"e0516d19d6c782cc834b33c632fa3e5d5b379bfd","claim":"Kinetic Seas 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 December 31, 2024, which engagement was effective May 7, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1945619/000168316824003111/0001683168-24-003111-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Bush & Associates CPA"}]},{"claim_id":"3b74a11d13f3757bc0e986fbca88d8d16b45f4fa","claim":"Kinetic Seas Inc. shareholders approved Ratification of seven amendments to the Company's Articles of Incorporation at the 2024-05-06 meeting.","evidence_excerpt":"Item 1: Ratification of seven amendments to the Company’s Articles of Incorporation For Against Abstain Broker Non-Votes 24,752,010 -0- 500 N/A","evidence_source":"SEC 8-K Item 5.07","evidence_url":"https://www.sec.gov/Archives/edgar/data/1945619/000168316824003111/0001683168-24-003111-index.htm","confidence":0.9,"family_label":"Shareholder Votes","details":[{"label":"Proposal","value":"charter amendment"},{"label":"Outcome","value":"passed"},{"label":"Meeting","value":"2024-05-06"}]},{"claim_id":"c1666535b4765e2d92e4a6574c673543346c8af7","claim":"Kinetic Seas Inc. shareholders approved Ratification of actions taken at closing under Agreement of Merger and Plan of Reorganization dated January 3, 2015 at the 2024-05-06 meeting.","evidence_excerpt":"Item 2: Ratification of actions taken a closing under Agreement of Merger and Plan of Reorganization dated January 3, 2015 For Against Abstain Broker Non-Votes 24,748,300 -0- -0- N/A","evidence_source":"SEC 8-K Item 5.07","evidence_url":"https://www.sec.gov/Archives/edgar/data/1945619/000168316824003111/0001683168-24-003111-index.htm","confidence":0.9,"family_label":"Shareholder Votes","details":[{"label":"Proposal","value":"merger approval"},{"label":"Outcome","value":"passed"},{"label":"Meeting","value":"2024-05-06"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}