{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-08-31T10:32:41.508823+00:00","company":{"ticker":"CFND","cik":2044327,"company_name":"C1 Fund Inc."},"pagination":{"limit":100,"returned":3,"next_cursor":null},"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer","counterparties":{},"facts":[{"fact_type":"auditor_change","fact_key":"ca9bbdeefa035d3540a3996d36de7b81a5813697","cik":2044327,"ticker":"CFND","company_name":"C1 Fund Inc.","filed_at":"2026-03-26T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"CBIZ","disagreement_text":null,"effective_date":"2026-03-17","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"C1 Fund Inc. engaged CBIZ as its auditor.","evidence_excerpt":"ngaged CBIZ on March 17, 2026. The Company will work with CBIZ to complete its audit of the Company’s financial statements","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001104659-26-034960","anchor_url":"https://secwatch.observer/filing/0001104659-26-034960#claim-ca9bbdeefa035d3540a3996d36de7b81a5813697","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/2044327/000110465926034960/0001104659-26-034960-index.htm"},{"fact_type":"auditor_change","fact_key":"c252101d2f25a702662da03283820f6d0aa19cdb","cik":2044327,"ticker":"CFND","company_name":"C1 Fund Inc.","filed_at":"2026-03-20T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"CBIZ CPAs P.C.","disagreement_text":null,"effective_date":"2026-03-17","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"C1 Fund Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"(b) Engagement of New Independent Registered Public Accounting Firm On March 17, 2026, the Company engaged CBIZ CPAs\nP.C. (“CBIZ”) as the Company’s independent registered public accounting firm effective immediately, including for the","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001104659-26-032659","anchor_url":"https://secwatch.observer/filing/0001104659-26-032659#claim-c252101d2f25a702662da03283820f6d0aa19cdb","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/0001104659-26-032659-index.htm"},{"fact_type":"auditor_change","fact_key":"8e06b02cb984fdc4b2da67371ad9f9d6bf9284aa","cik":2044327,"ticker":"CFND","company_name":"C1 Fund Inc.","filed_at":"2026-03-20T23:59:59+00:00","payload":{"action":"dismissal","auditor_name":"BDO USA, P.C.","disagreement_text":null,"effective_date":"2026-03-16","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"C1 Fund Inc. dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"On March 16, 2026, the audit committee (the “Audit Committee”) of the Board of Directors of C1 Fund Inc. (the “Company”) approved the dismissal of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm effective as of March 16, 2026.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001104659-26-032659","anchor_url":"https://secwatch.observer/filing/0001104659-26-032659#claim-8e06b02cb984fdc4b2da67371ad9f9d6bf9284aa","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/0001104659-26-032659-index.htm"}]}