{"schema_version":"secwatch.filing_event.v1","accession":"0000907471-25-000118","form_type":"8-K","ticker":"CASH","cik":"0000907471","company_name":"PATHWARD FINANCIAL, INC.","filed_at":"2025-12-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:42.557456+00:00","generated_at":"2026-05-16T12:03:25.308041+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Pathward Financial dismisses Crowe, appoints KPMG as auditor; discloses material weakness in internal controls","bullets":["Crowe dismissed as auditor effective Dec 23, 2025; KPMG appointed for fiscal year ending Sept 30, 2026.","No disagreements or reportable events since 2024, except a material weakness in internal controls for consumer lending program accounting.","Material weakness relates to design and maintenance of controls for evaluating technical accounting and financial reporting of certain consumer lending agreements.","Audit Committee discussed the weakness with Crowe and authorized full response to KPMG inquiries; no prior consultation with KPMG."],"urls":{"canonical":"https://secwatch.observer/filing/0000907471-25-000118","json":"https://secwatch.observer/filing/0000907471-25-000118.json","markdown":"https://secwatch.observer/filing/0000907471-25-000118.md","text":"https://secwatch.observer/filing/0000907471-25-000118.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/907471/000090747125000118/0000907471-25-000118-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/907471/000090747125000118/cash-20251223.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T12:03:25.308041+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":"04c31e978c3ca68e1ab8a24e6cf64e184f6cf9a2","claim":"PATHWARD FINANCIAL, INC. engaged KPMG LLP as its auditor.","evidence_excerpt":"Following that process, on December 23, 2025, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/907471/000090747125000118/0000907471-25-000118-index.htm","confidence":0.9},{"claim_id":"f2acec47a1e5e49b70160920713b5926ee84af90","claim":"PATHWARD FINANCIAL, INC. dismissed Crowe LLP as its auditor.","evidence_excerpt":"On the same day, the Company notified Crowe LLP (“Crowe”) of its dismissal as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/907471/000090747125000118/0000907471-25-000118-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0000911147-26-000031","ticker":"CNTY","company_name":"CENTURY CASINOS INC /CO/","filed_at":"2026-05-28T20:11:41+00:00","headline":"Century Casinos dismisses Grant Thornton, appoints EY as new auditor; 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(“CRI”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm"}},{"accession":"0001493152-26-021570","ticker":"QWTR","company_name":"Quest Water Global, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Quest Water Global's auditor Fruci resigns; no successor yet","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021570","json":"https://secwatch.observer/filing/0001493152-26-021570.json","markdown":"https://secwatch.observer/filing/0001493152-26-021570.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/0001493152-26-021570-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Following that process, on December 23, 2025, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/907471/000090747125000118/0000907471-25-000118-index.htm","comparable_excerpt":"On May 5, 2026, and at the request of Quest Water Global, Inc. 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