---
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"
generated_at: "2026-06-02T15:59:38.281899+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# FullNet dismisses BF Borgers as auditor after SEC permanent bar; Q1 10-Q delayed

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001720088-24-000010
- JSON: https://secwatch.observer/filing/0001720088-24-000010.json
- Plain text: https://secwatch.observer/filing/0001720088-24-000010.txt

## Key facts
- Auditor Changes
  FULLNET COMMUNICATIONS INC dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  source text: BF Borgers was dismissed as the Company’s independent registered public accounting firm on May 6, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1092570/000172008824000010/0001720088-24-000010-index.htm

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