---
schema_version: "secwatch.filing_event.v1"
accession: "0001720088-21-000026"
form_type: "8-K"
ticker: "FULO"
cik: "0001092570"
company_name: "FULLNET COMMUNICATIONS INC"
filed_at: "2021-12-21T23:59:59+00:00"
generated_at: "2026-06-27T23:11:09.336730+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# FullNet Communications dismisses MaloneBailey, appoints BF Borgers as auditor

## Summary
- Engaged BF Borgers CPA PC as new independent auditor, effective Dec 17, 2021.
- Prior auditor MaloneBailey, LLP dismissed; no adverse opinions or disagreements in past two years.
- No reportable events per Reg S-K Item 304(a)(1)(v) during 2020 and subsequent periods.
- MaloneBailey furnished letter to SEC agreeing with statements in the 8-K.

## SEC filing metadata
- accession: 0001720088-21-000026
- form_type: 8-K
- ticker: FULO
- cik: 0001092570
- company_name: FULLNET COMMUNICATIONS INC
- filed_at: 2021-12-21T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1092570/000172008821000026/0001720088-21-000026-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1092570/000172008821000026/changeofauditors2021_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001720088-21-000026
- JSON: https://secwatch.observer/filing/0001720088-21-000026.json
- Plain text: https://secwatch.observer/filing/0001720088-21-000026.txt

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