{"filing":{"accession_number":"0001493152-26-035820","cik":"0002029586","ticker":"BLNH","company_name":"Blue Line Holdings, Inc.","form":"8-K","filing_date":"2026-08-03","report_date":"2026-08-03","primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2029586/000149315226035820/form8-k.htm"},"events":[{"id":23416,"run_id":21169,"accession_number":"0001493152-26-035820","anchor_item_number":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"The filing discloses that on August 3, 2026, the Audit Committee dismissed BCRG Group as the independent registered public accounting firm and appointed Simon \u0026 Edward LLP as the new auditor, effective following S\u0026E's acquisition of BCRG's attest business on June 15, 2026. This is a clear auditor change under Item 4.01. The materiality is heightened by the disclosure that BCRG's prior audit reports contained an explanatory paragraph indicating substantial doubt about the Company's ability to continue as a going concern, making the auditor transition particularly significant to investors.","company_name":"Blue Line Holdings, Inc.","ticker":"BLNH","filing_date":"2026-08-03","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":23633,"accession_number":"0001493152-26-035820","item_number":null,"item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses that on August 3, 2026, the Audit Committee dismissed BCRG Group as the independent registered public accounting firm and appointed Simon \u0026 Edward LLP as the new auditor, effective following S\u0026E's acquisition of BCRG's attest business on June 15, 2026. This is a clear auditor change under Item 4.01. The materiality is heightened by the disclosure that BCRG's prior audit reports contained an explanatory paragraph indicating substantial doubt about the Company's ability to continue as a going concern, making the auditor transition particularly significant to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T02:26:58.708485+00:00","company_name":"Blue Line Holdings, Inc.","ticker":"BLNH","filing_date":"2026-08-03"}]}