{"schema_version":"secwatch.filing_event.v1","accession":"0001065949-26-000002","form_type":"8-K","ticker":null,"cik":"0001483646","company_name":"BLACKSTAR ENTERPRISE GROUP, INC.","filed_at":"2026-01-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.176739+00:00","generated_at":"2026-05-16T05:56:55.669117+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"BlackStar dismisses Fruci & Associates, appoints LJ Soldinger as auditor","bullets":["Dismissed Fruci & Associates II, PLLC as independent auditor effective January 23, 2026.","No disagreements with Fruci on accounting principles or audit scope for fiscal years 2024-2023.","Prior Fruci reports contained a going concern uncertainty but no adverse or qualified opinion.","Appointed L J Soldinger Associates, LLC as independent auditor for fiscal year ending Dec 31, 2025.","No prior consultations with LJ Soldinger before engagement; board approved same day."],"urls":{"canonical":"https://secwatch.observer/filing/0001065949-26-000002","json":"https://secwatch.observer/filing/0001065949-26-000002.json","markdown":"https://secwatch.observer/filing/0001065949-26-000002.md","text":"https://secwatch.observer/filing/0001065949-26-000002.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1483646/000106594926000002/0001065949-26-000002-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1483646/000106594926000002/blackstar8kjan302026.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T05:56:55.669117+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":"31648efcdbda21ebe9e6826b54706fff4e7bc3d4","claim":"BLACKSTAR ENTERPRISE GROUP, INC. engaged L J Soldinger Associates, LLC as its auditor.","evidence_excerpt":"On January 23, 2026, the Company engaged L J Soldinger Associates, LLC (“LJ Soldinger”) to serve as the Company’s independent registered public accounting firm for the year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1483646/000106594926000002/0001065949-26-000002-index.htm","confidence":0.9},{"claim_id":"41bcf80930393d9f5f682255ab7dbe959b9413fc","claim":"BLACKSTAR ENTERPRISE GROUP, INC. dismissed Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"On January 23, 2026 (the “Effective Date”), BlackStar Enterprise Group, Inc., a Delaware corporation (the “Company”), dismissed Fruci & Associates II, PLLC (“Fruci”) 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/1483646/000106594926000002/0001065949-26-000002-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001213900-26-062870","ticker":"OXSQ","company_name":"Oxford Square Capital Corp.","filed_at":"2026-05-29T20:31:12+00:00","headline":"Oxford Square Capital dismisses PwC, engages EY as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"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/0001213900-26-062870","json":"https://secwatch.observer/filing/0001213900-26-062870.json","markdown":"https://secwatch.observer/filing/0001213900-26-062870.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/ea0292775-01_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 23, 2026, the Company engaged L J Soldinger Associates, LLC (“LJ Soldinger”) to serve as the Company’s independent registered public accounting firm for the year ending December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1483646/000106594926000002/0001065949-26-000002-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. 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