{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-25-004880","form_type":"8-K","ticker":"GRPS","cik":"0001990446","company_name":"Trans American Aquaculture, Inc","filed_at":"2025-07-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.768672+00:00","generated_at":"2026-05-18T09:43:09.446334+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Trans American Aquaculture dismisses auditor, engages new firm; prior audit had going concern paragraph","bullets":["Dismissed Burton, McCumber & Longoria as auditor effective June 26, 2025; no disagreements reported.","Engaged Boladale Lawal & Co. as new auditor for FY 2024, approved by board on same date.","Former auditor's 2023 report included an explanatory paragraph on substantial doubt about going concern due to recurring losses.","Company provided former auditor with dismissal statement; letter to SEC not yet received."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-25-004880","json":"https://secwatch.observer/filing/0001683168-25-004880.json","markdown":"https://secwatch.observer/filing/0001683168-25-004880.md","text":"https://secwatch.observer/filing/0001683168-25-004880.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1990446/000168316825004880/0001683168-25-004880-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1990446/000168316825004880/transaqua_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T09:43:09.446334+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":"05bbb8456f34f6975d307ea7dff590270939c7bb","claim":"Trans American Aquaculture, Inc dismissed Burton, McCumber & Longoria, LLP as its auditor.","evidence_excerpt":"Trans American Aquaculture, Inc., a Colorado corporation (the “ Company ”), has dismissed Burton, McCumber & Longoria, LLP (the “ Former Accounting Firm ”) as its independent registered public accounting firm, effective as of June 26, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1990446/000168316825004880/0001683168-25-004880-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Burton, McCumber & Longoria, LLP"}],"fact_type":"auditor_change"},{"claim_id":"d03956ca224125dd3a6d6d5712c9b938f13c46b3","claim":"Trans American Aquaculture, Inc engaged Boladale Lawal & Co. as its auditor.","evidence_excerpt":"On June 26, 2025, through unanimous written consent, the Board approved the engagement of Boladale Lawal & Co. (the “ New Accounting Firm ”) as the Company’s independent registered public accounting firm for the year ended December 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1990446/000168316825004880/0001683168-25-004880-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Boladale Lawal & Co."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}