{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-26-000396","form_type":"8-K","ticker":"SPFX","cik":"0001807893","company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","filed_at":"2026-03-31T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.252569+00:00","generated_at":"2026-05-15T08:12:53.163564+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":"Standard Premium Finance Holdings replaces independent auditor Stephano Slack with M&K CPAs","bullets":["Stephano Slack LLC resigned as independent auditor effective March 27, 2026; no disagreements or reportable events.","Audit Committee engaged M&K CPAs, PLLC on March 30, 2026 to serve as new independent registered public accounting firm.","No prior consultations with M&K CPAs regarding accounting principles or auditing issues.","Former auditor's reports on FY 2025 and FY 2024 financials were unqualified, no adverse opinion or modification.","Letter from resigning auditor furnished as Exhibit 16.1, concurring with the company's disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-26-000396","json":"https://secwatch.observer/filing/0001079973-26-000396.json","markdown":"https://secwatch.observer/filing/0001079973-26-000396.md","text":"https://secwatch.observer/filing/0001079973-26-000396.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1807893/000107997326000396/0001079973-26-000396-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1807893/000107997326000396/spfx_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T08:12:53.163564+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":"c5b8b3cfe00bfc81ee6eb2d4df601871649e6b22","claim":"STANDARD PREMIUM FINANCE HOLDINGS, INC. engaged M&K CPAs, PLLC as its auditor.","evidence_excerpt":"On March 30, 2026, the Audit Committee of the Board of Directors of Standard Premium Finance Holdings, Inc. (the “Company”) engaged M&K CPAs, PLLC to serve 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/1807893/000107997326000396/0001079973-26-000396-index.htm","confidence":0.9},{"claim_id":"e2577f6dbbc4f90d82b473a17fa8f7700fcb5572","claim":"Stephano Slack, LLC resigned as auditor of STANDARD PREMIUM FINANCE HOLDINGS, INC..","evidence_excerpt":"On March 27, 2026, Standard Premium Finance Holdings, Inc., a Florida corporation (the “Company”), received the resignation of Stephano Slack, LLC as our independent registered public accountant, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1807893/000107997326000396/0001079973-26-000396-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"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/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 30, 2026, the Audit Committee of the Board of Directors of Standard Premium Finance Holdings, Inc. 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