{"filing":{"accession_number":"0001193125-26-399300","cik":"0001568385","ticker":"BMTM","company_name":"Bright Mountain Media, Inc.","form":"8-K","filing_date":"2026-09-23","report_date":"2026-09-23","primary_document":"bmtm-20260923.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1568385/000119312526399300/bmtm-20260923.htm"},"events":[{"id":34557,"run_id":31802,"accession_number":"0001193125-26-399300","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"The filing discloses the dismissal of WithumSmith+Brown, PC as the independent registered public accounting firm effective immediately on September 21, 2026, and the concurrent engagement of Grassi \u0026 Co., Certified Public Accountants, P.C. as the new auditor. This is a classic auditor change under Item 4.01. While the prior auditor's reports contained an explanatory paragraph regarding substantial doubt about going concern, the filing explicitly states there were no disagreements or reportable events, indicating the change itself is not driven by audit disputes. The change is material because auditor identity and continuity affect investor confidence in financial reporting.","company_name":"Bright Mountain Media, Inc.","ticker":"BMTM","filing_date":"2026-09-23","form":"8-K","submitted_at":null,"items":[{"id":38310,"accession_number":"0001193125-26-399300","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the dismissal of WithumSmith+Brown, PC as the independent registered public accounting firm effective immediately on September 21, 2026, and the concurrent engagement of Grassi \u0026 Co., Certified Public Accountants, P.C. as the new auditor. This is a classic auditor change under Item 4.01. While the prior auditor's reports contained an explanatory paragraph regarding substantial doubt about going concern, the filing explicitly states there were no disagreements or reportable events, indicating the change itself is not driven by audit disputes. The change is material because auditor identity and continuity affect investor confidence in financial reporting.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-23T19:06:39.228090+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":38310,"accession_number":"0001193125-26-399300","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the dismissal of WithumSmith+Brown, PC as the independent registered public accounting firm effective immediately on September 21, 2026, and the concurrent engagement of Grassi \u0026 Co., Certified Public Accountants, P.C. as the new auditor. This is a classic auditor change under Item 4.01. While the prior auditor's reports contained an explanatory paragraph regarding substantial doubt about going concern, the filing explicitly states there were no disagreements or reportable events, indicating the change itself is not driven by audit disputes. The change is material because auditor identity and continuity affect investor confidence in financial reporting.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-23T19:06:39.228090+00:00","company_name":"Bright Mountain Media, Inc.","ticker":"BMTM","filing_date":"2026-09-23"}]}