{"schema_version":"secwatch.filing_event.v1","accession":"0000884144-25-000054","form_type":"8-K","ticker":"ASUR","cik":"0000884144","company_name":"ASURE SOFTWARE INC","filed_at":"2025-04-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.598053+00:00","generated_at":"2026-05-23T14:08:23.071904+00:00","sec_items":["1.01","3.03","4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Asure Software extends rights plan to protect NOLs and R&D credits; auditor switches to CBIZ","bullets":["Fourth Amended Rights Agreement extends expiration from Oct 2025 to Oct 2028, contingent on shareholder vote at June 2, 2025 annual meeting.","Plan designed to preserve ~$46.6M in federal NOL carryforwards and ~$3.6M in R&D credit carryforwards.","Marcum LLP resigned as independent auditor after CBIZ acquisition of its attest business; CBIZ CPAs P.C. engaged on April 14, 2025.","No disagreements with Marcum on accounting principles; previously reported material weakness in internal controls over program change management.","Board states rights agreement is not intended as an anti-takeover measure."],"urls":{"canonical":"https://secwatch.observer/filing/0000884144-25-000054","json":"https://secwatch.observer/filing/0000884144-25-000054.json","markdown":"https://secwatch.observer/filing/0000884144-25-000054.md","text":"https://secwatch.observer/filing/0000884144-25-000054.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/884144/000088414425000054/0000884144-25-000054-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/884144/000088414425000054/asur-20250414.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T14:08:23.071904+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"3317ad627a5bb819d832d63ff8ebb29e3e682ec6","claim":"ASURE SOFTWARE INC engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"Following Marcum’s resignation, and also on April 14, 2025, with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs P.C. was engaged as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/884144/000088414425000054/0000884144-25-000054-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"e882d88647ca7bb1180f569870fcf664f2da41ad","claim":"Marcum LLP resigned as auditor of ASURE SOFTWARE INC.","evidence_excerpt":"On April 14, 2025, Marcum LLP (“Marcum”) notified the Company that it resigned as the independent registered public accounting firm of the Company, as result of the acquisition by CBIZ CPAs P.C. of Marcum’s attest business.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/884144/000088414425000054/0000884144-25-000054-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}