{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-22-019561","form_type":"8-K","ticker":null,"cik":"0000829325","company_name":"SPYR, Inc.","filed_at":"2022-11-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:53.678758+00:00","generated_at":"2026-06-21T12:31:59.789214+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Auditor L&L CPAs resigns as SPYR's independent accountant effective Nov 22, 2022","bullets":["L&L CPAs resigned as SPYR's principal accountant on November 22, 2022.","No disagreements on accounting principles or audit scope existed prior to resignation.","Audit report for fiscal year ended Dec 31, 2021 was unqualified (no adverse opinion).","Board of directors did not participate in the resignation decision.","Auditor letter confirming agreement with disclosures attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-22-019561","json":"https://secwatch.observer/filing/0001829126-22-019561.json","markdown":"https://secwatch.observer/filing/0001829126-22-019561.md","text":"https://secwatch.observer/filing/0001829126-22-019561.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/829325/000182912622019561/0001829126-22-019561-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/829325/000182912622019561/spyrinc_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T12:31:59.789214+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":"8be25c4b8a02593d96a8befd98c0338099d96eaa","claim":"L&L CPAs, PA resigned as auditor of SPYR, Inc..","evidence_excerpt":"On November 22, 2022, L&L CPAs, PA, the principal accountant engaged to audit the registrant’s financial statements, resigned its position.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/829325/000182912622019561/0001829126-22-019561-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"L&L CPAs, PA"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}