{"schema_version":"secwatch.filing_event.v1","accession":"0001903596-23-000478","form_type":"8-K","ticker":"CAPC","cik":"0000814926","company_name":"CAPSTONE COMPANIES, INC.","filed_at":"2023-06-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.344641+00:00","generated_at":"2026-06-13T22:04:50.635981+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":"Capstone Companies dismisses D. Brooks, appoints Assurance Dimensions as auditor","bullets":["D. Brooks' reports for FY2022 and FY2021 contained no adverse opinion or qualification; no disagreements or reportable events.","Audit Committee appointed Assurance Dimensions on June 14, 2023, ratified by the Board on June 15, 2023.","No consultations with Assurance Dimensions regarding accounting principles or reportable events during relevant period.","Letter from D. Brooks agreeing with disclosures is filed as Exhibit 16."],"urls":{"canonical":"https://secwatch.observer/filing/0001903596-23-000478","json":"https://secwatch.observer/filing/0001903596-23-000478.json","markdown":"https://secwatch.observer/filing/0001903596-23-000478.md","text":"https://secwatch.observer/filing/0001903596-23-000478.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/814926/000190359623000478/0001903596-23-000478-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/814926/000190359623000478/capc_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T22:04:50.635981+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":"520014511b462d3e55521c18fc4aaca1582f5f02","claim":"CAPSTONE COMPANIES, INC. dismissed D. Brooks and Associates, CPAs, P.A. as its auditor.","evidence_excerpt":"On June 14, 2023, the Audit Committee of the Board of Directors of Capstone Companies, Inc (the “Company”) appointed Assurance Dimensions, Inc. (“Assurance Dimensions”) as Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, subject to normal and customary client engagement procedures. On the same day, the Audit Committee dismissed D. Brooks and Associates, CPAs, P.A. (“D. Brooks”) as Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/814926/000190359623000478/0001903596-23-000478-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"D. Brooks and Associates, CPAs, P.A."}],"fact_type":"auditor_change"},{"claim_id":"cafed14cd6f86e64962bb8512a42f489d75beb11","claim":"CAPSTONE COMPANIES, INC. engaged Assurance Dimensions, Inc. as its auditor.","evidence_excerpt":"On June 14, 2023, the Audit Committee of the Board of Directors of Capstone Companies, Inc (the “Company”) appointed Assurance Dimensions, Inc. (“Assurance Dimensions”) as Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, subject to normal and customary client engagement procedures.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/814926/000190359623000478/0001903596-23-000478-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Assurance Dimensions, Inc."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}