{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-06-03T17:09:45.782461+00:00","company":{"ticker":"OXSQ","cik":1259429,"company_name":"Oxford Square Capital Corp."},"pagination":{"limit":100,"returned":7,"next_cursor":null},"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer","facts":[{"fact_type":"auditor_change","fact_key":"fa8b33d71c8b3e6833807949835107b714f28163","cik":1259429,"ticker":"OXSQ","company_name":"Oxford Square Capital Corp.","filed_at":"2026-05-29T20:31:12+00:00","payload":{"action":"engagement","auditor_name":"Ernst & Young LLP","disagreement_text":null,"effective_date":"2026-05-26","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"Oxford Square Capital Corp. engaged Ernst & Young LLP as its auditor.","evidence_excerpt":"On May 26, 2026, Oxford Square Capital Corp. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as its independent registered public accounting firm and engaged Ernst & Young LLP (“EY”) as its new independent registered public accounting firm.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001213900-26-062870","anchor_url":"https://secwatch.observer/filing/0001213900-26-062870#claim-fa8b33d71c8b3e6833807949835107b714f28163","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm"},{"fact_type":"auditor_change","fact_key":"9ee0ba77735df3695945595bcd79dcc63f5ce46b","cik":1259429,"ticker":"OXSQ","company_name":"Oxford Square Capital Corp.","filed_at":"2026-05-29T20:31:12+00:00","payload":{"action":"dismissal","auditor_name":"PricewaterhouseCoopers LLP","disagreement_text":null,"effective_date":"2026-05-26","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"Ernst & Young LLP"},"claim":"Oxford Square Capital Corp. dismissed PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"On May 26, 2026, Oxford Square Capital Corp. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as its independent registered public accounting firm and engaged Ernst & Young LLP (“EY”) as its new independent registered public accounting firm.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001213900-26-062870","anchor_url":"https://secwatch.observer/filing/0001213900-26-062870#claim-9ee0ba77735df3695945595bcd79dcc63f5ce46b","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm"},{"fact_type":"governance_change","fact_key":"32fec83f6f955ab3f773bf741765d346ac8f8850","cik":1259429,"ticker":"OXSQ","company_name":"Oxford Square Capital Corp.","filed_at":"2026-05-11T23:59:59+00:00","payload":{"change_type":"charter_amendment","effective_date":"2026-05-08","item_codes_triggered":["5.03"],"summary_text":"Increased authorized shares of capital stock from 100,000,000 to 300,000,000"},"claim":"Oxford Square Capital Corp.: Increased authorized shares of capital stock from 100,000,000 to 300,000,000 (effective 2026-05-08).","evidence_excerpt":"On May 8, 2026, Oxford Square Capital Corp., a Maryland corporation (the “Company”), filed an Articles of Amendment (the “Articles of Amendment”) to its charter with the State Department of Assessments and Taxation of Maryland (“SDAT”) to increase the total number of authorized shares of capital stock of the Company from 100,000,000 shares to 300,000,000 shares, initially consisting of 300,000,000 shares of common stock, par value $0.01 per share.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001213900-26-054051","anchor_url":"https://secwatch.observer/filing/0001213900-26-054051#claim-32fec83f6f955ab3f773bf741765d346ac8f8850","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026054051/0001213900-26-054051-index.htm"},{"fact_type":"material_agreement","fact_key":"98ee908539d17b75519e2fcc7e60a33691b220ab","cik":1259429,"ticker":"OXSQ","company_name":"Oxford Square Capital Corp.","filed_at":"2026-05-06T23:59:59+00:00","payload":{"action":"amendment","agreement_name":"Amended Equity Distribution Agreement","agreement_type":"equity_purchase","counterparty":"Lucent Capital Markets, LLC and Ladenburg Thalmann & Co. 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