{"schema_version":"secwatch.filing_event.v1","accession":"0001731122-23-000097","form_type":"8-K","ticker":null,"cik":"0001690384","company_name":"BioCrude Technologies USA, Inc.","filed_at":"2023-01-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.158474+00:00","generated_at":"2026-06-20T06:39:52.726430+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"BioCrude Technologies USA terminates auditor BF Borgers and engages MAC Accounting Group","bullets":["On January 27, 2023, BioCrude Technologies terminated BF Borgers, CPA PC as its independent auditor.","The previous auditor's reports contained an explanatory paragraph about substantial doubt about going concern.","On January 30, 2023, the company engaged MAC Accounting Group, LLP as its new auditor.","No disagreements with former auditor on accounting principles or audit scope were reported.","The company filed a letter from BF Borgers as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001731122-23-000097","json":"https://secwatch.observer/filing/0001731122-23-000097.json","markdown":"https://secwatch.observer/filing/0001731122-23-000097.md","text":"https://secwatch.observer/filing/0001731122-23-000097.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1690384/000173112223000097/0001731122-23-000097-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1690384/000173112223000097/e4373_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T06:39:52.726430+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":"259c9b5f74b95dc98dc542e1f6c59e5eb82bfa87","claim":"BioCrude Technologies USA, Inc. engaged MAC Accounting Group, LLP as its auditor.","evidence_excerpt":"On January 30, 2023, the Company engaged MAC Accounting Group, LLP (1070 Mecham Lane, Midvale, Utah 84047; Tel: (801) 414-3664) as its new registered independent public accountant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1690384/000173112223000097/0001731122-23-000097-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"MAC Accounting Group, LLP"}],"fact_type":"auditor_change"},{"claim_id":"f22cba95427e6063f088c611a8e398dcf3448f87","claim":"BioCrude Technologies USA, Inc. dismissed BF Borgers, CPA PC as its auditor.","evidence_excerpt":"On January 27, 2023 , the Company terminated BF Borgers, CPA PC (“BF Borgers”), situated at 5400 W Cedar Ave, Lakewood, CO, USA 80226 (Ph: 303-953-1454, Fax: 720-251-8836; Website: www.bfbcpa.us) as its registered independent public accountant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1690384/000173112223000097/0001731122-23-000097-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers, CPA PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}