---
schema_version: "secwatch.filing_event.v1"
accession: "0001683168-24-003629"
form_type: "8-K"
ticker: null
cik: "0001709542"
company_name: "Electronic Servitor Publication Network, Inc."
filed_at: "2024-05-17T23:59:59+00:00"
generated_at: "2026-06-01T16:14:09.117144+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Electronic Servitor dismisses auditor BF Borgers after SEC ban; CFO resigns; $208K litigation award

## Summary
- Dismissed auditor BF Borgers CPA PC effective May 6, 2024, after SEC permanently banned Borgers for audit failures.
- CFO James Kellogg resigned on May 14, 2024; resignation letter filed as Exhibit 17.1.
- Court awarded $208,350 damages against defendants in California lawsuit; Board voted to seek indemnification from former Cannassist owners.
- No disagreements with Borgers on accounting matters; previously reported material weaknesses remain unremediated.
- Company not aware of any error in prior financial statements but continues assessment.

## SEC filing metadata
- accession: 0001683168-24-003629
- form_type: 8-K
- cik: 0001709542
- company_name: Electronic Servitor Publication Network, Inc.
- filed_at: 2024-05-17T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.01, 4.02, 5.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1709542/000168316824003629/0001683168-24-003629-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1709542/000168316824003629/elecserv_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-24-003629
- JSON: https://secwatch.observer/filing/0001683168-24-003629.json
- Plain text: https://secwatch.observer/filing/0001683168-24-003629.txt

## Key facts
- Auditor Changes
  Electronic Servitor Publication Network, Inc. dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  source text: Board of Directors of the Company on May 13, 2024, unanimously approved to dismiss Borgers as the Company’s independent registered public accounting firm, effective May 6, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1709542/000168316824003629/0001683168-24-003629-index.htm
- Executive change
  James Kellogg resigned as Chief Financial Officer at Electronic Servitor Publication Network, Inc..
  - Action: resigned
  - Role: Chief Financial Officer
  source text: On May 14, 2024, James Kellogg, the Chief Financial Officer (“CFO”) of the Company, provided a letter of resignation as CFO of the Company, effective as of May 14, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1709542/000168316824003629/0001683168-24-003629-index.htm

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