{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-22-017554","form_type":"8-K","ticker":"OMCC","cik":"0001000045","company_name":"OLD MARKET CAPITAL Corp","filed_at":"2022-08-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:54.510673+00:00","generated_at":"2026-06-23T22:59:27.263345+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Nicholas Financial dismisses RSM, appoints FORVIS as new independent auditor","bullets":["Audit Committee approved engagement of FORVIS as new independent auditor effective August 15, 2022.","RSM US LLP dismissed; their audit reports for FY 2022 and 2021 were unqualified with no adverse opinions.","No disagreements with RSM on accounting principles or audit scope during the past two fiscal years.","Prior material weaknesses in internal control over financial reporting were remediated as of March 31, 2021.","No consultation with FORVIS before engagement on any accounting or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-22-017554","json":"https://secwatch.observer/filing/0000950170-22-017554.json","markdown":"https://secwatch.observer/filing/0000950170-22-017554.md","text":"https://secwatch.observer/filing/0000950170-22-017554.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1000045/000095017022017554/0000950170-22-017554-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1000045/000095017022017554/nick-20220815.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T22:59:27.263345+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}