{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-06-04T10:43:31.941302+00:00","company":{"ticker":"SPFX","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, 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","facts":[{"fact_type":"auditor_change","fact_key":"c5b8b3cfe00bfc81ee6eb2d4df601871649e6b22","cik":1807893,"ticker":"SPFX","company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","filed_at":"2026-03-31T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"M&K CPAs, PLLC","disagreement_text":null,"effective_date":"2026-03-30","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"STANDARD PREMIUM FINANCE HOLDINGS, INC. engaged M&K CPAs, PLLC as its auditor.","evidence_excerpt":"On March 30, 2026, the Audit Committee of the Board of Directors of Standard Premium Finance Holdings, Inc. (the “Company”) engaged M&K CPAs, PLLC to serve as the Company’s independent registered public accounting firm.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001079973-26-000396","anchor_url":"https://secwatch.observer/filing/0001079973-26-000396#claim-c5b8b3cfe00bfc81ee6eb2d4df601871649e6b22","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1807893/000107997326000396/0001079973-26-000396-index.htm"},{"fact_type":"auditor_change","fact_key":"e2577f6dbbc4f90d82b473a17fa8f7700fcb5572","cik":1807893,"ticker":"SPFX","company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","filed_at":"2026-03-31T23:59:59+00:00","payload":{"action":"resignation","auditor_name":"Stephano Slack, LLC","disagreement_text":null,"effective_date":"2026-03-27","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"M&K CPAs, PLLC"},"claim":"Stephano Slack, LLC resigned as auditor of STANDARD PREMIUM FINANCE HOLDINGS, INC..","evidence_excerpt":"On March 27, 2026, Standard Premium Finance Holdings, Inc., a Florida corporation (the “Company”), received the resignation of Stephano Slack, LLC as our independent registered public accountant, effective immediately.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001079973-26-000396","anchor_url":"https://secwatch.observer/filing/0001079973-26-000396#claim-e2577f6dbbc4f90d82b473a17fa8f7700fcb5572","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1807893/000107997326000396/0001079973-26-000396-index.htm"},{"fact_type":"debt_financing","fact_key":"6c55a5c1cc36530066bc676744f37f352ca91d62","cik":1807893,"ticker":"SPFX","company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","filed_at":"2025-10-01T23:59:59+00:00","payload":{"counterparty":"First Horizon Bank, Flagstar Bank and Cadence Bank","effective_date":"2025-09-25","event":"amendment","instrument_type":"credit_facility","interest_rate_text":"210 bps from a range of 255 – 296 bps","item_codes_triggered":["2.03"],"maturity_text":"September 25, 2028","principal_text":"$75,000,000 with an additional uncommitted $40,000,000 accordion feature for a total of $115,000,000"},"claim":"STANDARD PREMIUM FINANCE HOLDINGS, INC. amended credit facility of $75,000,000 with an additional uncommitted $40,000,000 accordion feature for a total of $115,000,000 with First Horizon Bank, Flagstar Bank and Cadence Bank at 210 bps from a range of 255 – 296 bps maturing September 25, 2028.","evidence_excerpt":"On September 25, 2025, Standard Premium Finance Holdings, Inc., a Florida corporation (the “Company”), through its wholly-owned subsidiary, Standard Premium Finance Management Corporation (the “Borrower”) entered into a Fifth Amendment to Loan Agreement and Omnibus Amendment to Loan Documents (the “Amendment”) with First Horizon Bank, Flagstar Bank and Cadence Bank, which increased the maximum aggregate borrowing capacity under the Loan Agreement to $75,000,000 with an additional uncommitted $40,000,000 accordion feature for a total of $115,000,000. The Amendment also reduced the interest rate margin to 210 bps from a range of 255 – 296 bps. Additionally, the Amendment extended the maturity date of the loan to September 25, 2028.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001079973-25-001528","anchor_url":"https://secwatch.observer/filing/0001079973-25-001528#claim-6c55a5c1cc36530066bc676744f37f352ca91d62","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1807893/000107997325001528/0001079973-25-001528-index.htm"}]}