{"schema_version":"secwatch.filing_event.v1","accession":"0001072613-24-000920","form_type":"8-K","ticker":"NTIP","cik":"0001065078","company_name":"NETWORK-1 TECHNOLOGIES, INC.","filed_at":"2024-12-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:07.550458+00:00","generated_at":"2026-05-29T03:16:39.673402+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Network-1 engages Grassi & Co. as new auditor after Marcum resignation","bullets":["Marcum LLP resigned on Nov 13, 2024 due to conflict of interest from CBIZ acquisition.","Audit Committee engaged Grassi & Co. on Dec 12, 2024 for audits of FY2024 and FY2025.","No consultations or disagreements with Grassi during prior periods through Dec 12, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001072613-24-000920","json":"https://secwatch.observer/filing/0001072613-24-000920.json","markdown":"https://secwatch.observer/filing/0001072613-24-000920.md","text":"https://secwatch.observer/filing/0001072613-24-000920.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1065078/000107261324000920/0001072613-24-000920-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1065078/000107261324000920/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T03:16:39.673402+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":"183b7fcc371e7bb0cc608d5fd79fdbfe6dc89e8d","claim":"Marcum LLP resigned as auditor of NETWORK-1 TECHNOLOGIES, INC..","evidence_excerpt":"On November 13, 2024, Marcum LLP resigned as Network-1’s independent registered public accounting firm due to a conflict of interest","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1065078/000107261324000920/0001072613-24-000920-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"fc82876223af5a1e156fa7ad51ef58e32ce290ab","claim":"NETWORK-1 TECHNOLOGIES, INC. engaged Grassi & Co., CPAs, P.C. as its auditor.","evidence_excerpt":"On December 12, 2024, the Audit Committee of Network-1 Technologies, Inc. (“Network-1”) engaged Grassi & Co., CPAs, P.C.(“Grassi”) as the Company's independent registered public accounting firm for the years ended December 31, 2024 and December 31,2025, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1065078/000107261324000920/0001072613-24-000920-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grassi & Co., CPAs, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}