{"schema_version":"secwatch.filing_event.v1","accession":"0001731122-23-000829","form_type":"8-K/A","ticker":"SBEV","cik":"0001553788","company_name":"SPLASH BEVERAGE GROUP, INC.","filed_at":"2023-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:39.366055+00:00","generated_at":"2026-06-15T13:11:51.793576+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Splash Beverage Group appoints CohnReznick as new auditor; Daszkal resigns after merger","bullets":["Daszkal Bolton resigned as independent auditor after filing FY2022 10-K due to merger with CohnReznick.","Audit Committee approved engagement of CohnReznick for fiscal year ending December 31, 2023 on May 4, 2023.","No disagreements or reportable events occurred between Company and Daszkal on accounting principles or audit scope.","Daszkal had identified material weaknesses in internal controls over financial reporting for fiscal years 2021 and 2022.","Company did not consult CohnReznick on any accounting or auditing matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001731122-23-000829","json":"https://secwatch.observer/filing/0001731122-23-000829.json","markdown":"https://secwatch.observer/filing/0001731122-23-000829.md","text":"https://secwatch.observer/filing/0001731122-23-000829.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1553788/000173112223000829/0001731122-23-000829-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1553788/000173112223000829/e4666_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T13:11:51.793576+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":"a0bc655eedc2fadf99718ba038625e0e07ba3037","claim":"SPLASH BEVERAGE GROUP, INC. engaged CohnReznick as its auditor.","evidence_excerpt":"On May 4, 2023, upon the approval of the Audit Committee, the Company engaged CohnReznick as the Company’s new independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023 and interim periods.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1553788/000173112223000829/0001731122-23-000829-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CohnReznick"}],"fact_type":"auditor_change"},{"claim_id":"e776f9cf986c1214002b4f093864c08e1e0ea7bb","claim":"Daszkal resigned as auditor of SPLASH BEVERAGE GROUP, INC..","evidence_excerpt":"On May 3, 2023, Daszkal affirmed to the Company that it had resigned as the Company’s independent registered accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1553788/000173112223000829/0001731122-23-000829-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Daszkal"},{"label":"Successor","value":"CohnReznick"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}