{"schema_version":"secwatch.filing_event.v1","accession":"0001720088-24-000010","form_type":"8-K","ticker":"FULO","cik":"0001092570","company_name":"FULLNET COMMUNICATIONS INC","filed_at":"2024-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.251444+00:00","generated_at":"2026-06-02T15:59:38.281899+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"FullNet dismisses BF Borgers as auditor after SEC permanent bar; Q1 10-Q delayed","bullets":["SEC permanently barred BF Borgers and its partner from practicing before the Commission on May 3, 2024.","FullNet dismissed BF Borgers as independent auditor on May 6, 2024, due to the SEC order.","Company warns prior financial statements may be unreliable because BF Borgers did not comply with PCAOB standards.","FullNet will not be able to timely file its Form 10-Q for the period ended March 31, 2024.","Company is in discussions with several audit firms to engage a new independent auditor."],"urls":{"canonical":"https://secwatch.observer/filing/0001720088-24-000010","json":"https://secwatch.observer/filing/0001720088-24-000010.json","markdown":"https://secwatch.observer/filing/0001720088-24-000010.md","text":"https://secwatch.observer/filing/0001720088-24-000010.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1092570/000172008824000010/0001720088-24-000010-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1092570/000172008824000010/changesinregistrantscertifyi.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T15:59:38.281899+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":"029508fc60123c0c832c0766c6a442f50244af0e","claim":"FULLNET COMMUNICATIONS INC dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"BF Borgers was dismissed as the Company’s independent registered public accounting firm on May 6, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1092570/000172008824000010/0001720088-24-000010-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}