{"schema_version":"secwatch.filing_event.v1","accession":"0001753926-24-000090","form_type":"8-K","ticker":"CJAX","cik":"0001763925","company_name":"CoJax Oil & Gas Corp","filed_at":"2024-01-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.445021+00:00","generated_at":"2026-06-07T00:59:40.318100+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"CoJax Oil and Gas dismisses auditor Sadler Gibb, appoints M&K CPAS as new independent auditor","bullets":["Dismissed Sadler, Gibb & Associates as independent auditor effective Jan 4, 2024; no disagreements on accounting principles.","Appointed M&K CPAS, PLLC as new independent registered public accounting firm for fiscal year ended Dec 31, 2023.","No reportable events or disagreements during fiscal 2022 or through dismissal; prior audit report included going-concern explanatory paragraph."],"urls":{"canonical":"https://secwatch.observer/filing/0001753926-24-000090","json":"https://secwatch.observer/filing/0001753926-24-000090.json","markdown":"https://secwatch.observer/filing/0001753926-24-000090.md","text":"https://secwatch.observer/filing/0001753926-24-000090.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1763925/000175392624000090/0001753926-24-000090-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1763925/000175392624000090/g083944_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T00:59:40.318100+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":"46800097ac769e535bd134c126b78e1cf3fbf453","claim":"CoJax Oil & Gas Corp dismissed Sadler, Gibb & Associates, LLC as its auditor.","evidence_excerpt":"Effective as of January 4, 2024, CoJax Oil and Gas Corporation, a Virginia corporation (the “Company”), dismissed Sadler, Gibb & Associates, LLC (“Sadler Gibb”) as the Company’s independent registered public accounting firm engaged to audit the Company’s financial statements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1763925/000175392624000090/0001753926-24-000090-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Sadler, Gibb & Associates, LLC"},{"label":"Successor","value":"M & K CPAS, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"ece01dd8be0ad0dae8b1c541f5289f015bd129c7","claim":"CoJax Oil & Gas Corp engaged M & K CPAS, PLLC as its auditor.","evidence_excerpt":"On January 4, 2024, the Board, acting as the audit committee, approved an appointment of M & K CPAS, PLLC (“M&K”), as the Company’s independent registered public accountant firm for the year ended December 31, 2023, and the Company appointed M&K as its independent registered public accountant firm for the year ended December 31, 2023, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1763925/000175392624000090/0001753926-24-000090-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"M & K CPAS, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}