{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-25-004264","form_type":"8-K","ticker":"PAYS","cik":"0001496443","company_name":"Paysign, Inc.","filed_at":"2025-06-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.457579+00:00","generated_at":"2026-05-19T18:19:05.816400+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Paysign auditor Moss Adams merges into Baker Tilly; successor appointed","bullets":["Moss Adams merged into Baker Tilly US, LLP effective June 3, 2025; Moss Adams resigned as auditor.","Audit Committee approved Baker Tilly as successor independent registered public accounting firm.","No past disagreements or reportable events with Moss Adams for fiscal years 2024 and 2023.","No consultations with Baker Tilly on accounting principles prior to appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-25-004264","json":"https://secwatch.observer/filing/0001683168-25-004264.json","markdown":"https://secwatch.observer/filing/0001683168-25-004264.md","text":"https://secwatch.observer/filing/0001683168-25-004264.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1496443/000168316825004264/0001683168-25-004264-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1496443/000168316825004264/paysign_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T18:19:05.816400+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":"5cf1730c486557eb356d1e9c0646f5d2c925e198","claim":"Paysign, Inc. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of our Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as our independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1496443/000168316825004264/0001683168-25-004264-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"5e3b676e47396d6c685cad542f77ed88048ecc59","claim":"Moss Adams LLP resigned as auditor of Paysign, Inc..","evidence_excerpt":"LP (\"Moss Adams\"), our independent registered public accounting firm, merged with Baker Tilly US, LLP effective on June 3, 2025. The combined audit practices operate as Baker Tilly US, LLP (“Baker Tilly”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1496443/000168316825004264/0001683168-25-004264-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}