{"schema_version":"secwatch.filing_event.v1","accession":"0001099910-25-000279","form_type":"8-K","ticker":null,"cik":"0001672572","company_name":"Landbay Inc","filed_at":"2025-12-22T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.107441+00:00","generated_at":"2026-05-16T12:25:32.208292+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":"LandBay Inc replaces auditor Simon & Edward with HML PLT","bullets":["Board resolved to release Simon & Edward as auditor on Oct 8, 2025, effective Oct 10.","New independent registered public accounting firm HML PLT engaged effective Dec 20, 2025.","No disagreements or reportable events occurred during S&E's engagement since fiscal year 2022.","S&E provided a letter to the SEC, attached as Exhibit 16.1 to the 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001099910-25-000279","json":"https://secwatch.observer/filing/0001099910-25-000279.json","markdown":"https://secwatch.observer/filing/0001099910-25-000279.md","text":"https://secwatch.observer/filing/0001099910-25-000279.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/0001099910-25-000279-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T12:25:32.208292+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":"03ff18f379384e1cf9e8fa1b990c8c1dc726dc8f","claim":"Landbay Inc engaged HML PLT as its auditor.","evidence_excerpt":"as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years ended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification on our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices, financial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction, would have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/0001099910-25-000279-index.htm","confidence":0.9},{"claim_id":"0c19c3b1138799d0f94d3bebd744373cfb8784d0","claim":"Landbay Inc dismissed Simon & Edward, LLP as its auditor.","evidence_excerpt":", 2025, our board of directors resolved to release Simon & Edward, LLP (“S&E”) as our independent accountant. We informed S&E of this determination on October 6,2025, which was effective October 10, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/0001099910-25-000279-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":"as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years\nended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification\non our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices,\nfinancial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction,\nwould have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/0001099910-25-000279-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. (the “Company”) dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm"}},{"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":"as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years\nended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification\non our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices,\nfinancial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction,\nwould have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/0001099910-25-000279-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as its independent registered public accounting firm and engaged Ernst & Young LLP (“EY”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm"}},{"accession":"0001628280-26-038540","ticker":"SVCO","company_name":"Silvaco Group, Inc.","filed_at":"2026-05-27T21:25:17+00:00","headline":"Silvaco dismisses Baker Tilly, appoints KPMG as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"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/0001628280-26-038540","json":"https://secwatch.observer/filing/0001628280-26-038540.json","markdown":"https://secwatch.observer/filing/0001628280-26-038540.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/svco-20260521.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years\nended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification\non our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices,\nfinancial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction,\nwould have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/0001099910-25-000279-index.htm","comparable_excerpt":"on May 27, 2026, KPMG LLP (“KPMG”) was engaged as the Company’s independent registered public accounting firm","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm"}},{"accession":"0001104659-26-066285","ticker":"AEYE","company_name":"AUDIOEYE INC","filed_at":"2026-05-26T20:18:00+00:00","headline":"AudioEye dismisses MaloneBailey, appoints RSM as new 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/0001104659-26-066285","json":"https://secwatch.observer/filing/0001104659-26-066285.json","markdown":"https://secwatch.observer/filing/0001104659-26-066285.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/0001104659-26-066285-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/tm2615648d1_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years\nended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification\non our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices,\nfinancial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction,\nwould have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/0001099910-25-000279-index.htm","comparable_excerpt":"On May 26, 2026, the Audit Committee of the Board of Directors of AudioEye, Inc. (the “Company”) approved the dismissal of MaloneBailey, LLP (“MaloneBailey”), which had been serving as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/0001104659-26-066285-index.htm"}},{"accession":"0001493152-26-025033","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-22T20:24:34+00:00","headline":"Waste Energy Corp. replaces independent auditor; Integrität resigns, M&K CPAs appointed","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"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/0001493152-26-025033","json":"https://secwatch.observer/filing/0001493152-26-025033.json","markdown":"https://secwatch.observer/filing/0001493152-26-025033.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years\nended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification\non our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices,\nfinancial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction,\nwould have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/0001099910-25-000279-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee and Board of Directors approved the engagement of M&K CPAs, PLLC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of customary client acceptance procedures and execution of a final engagement letter.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm"}},{"accession":"0001493152-26-024198","ticker":"SSGC","company_name":"SafeSpace Global Corp","filed_at":"2026-05-18T20:47:03+00:00","headline":"SafeSpace Global's auditor Rodefer Moss resigns; CBIZ CPAs appointed May 15","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/0001493152-26-024198","json":"https://secwatch.observer/filing/0001493152-26-024198.json","markdown":"https://secwatch.observer/filing/0001493152-26-024198.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years\nended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification\non our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices,\nfinancial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction,\nwould have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/0001099910-25-000279-index.htm","comparable_excerpt":"On May 15, 2026, Rodefer Moss & Company, PLCC (“Rodefer Moss”) informed SafeSpace Global Corporation (the “Company”) that it is resigning as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm"}},{"accession":"0001628280-26-035718","ticker":"DFH","company_name":"Dream Finders Homes, Inc.","filed_at":"2026-05-15T21:20:37+00:00","headline":"Dream Finders Homes dismisses PwC, appoints KPMG as auditor for FY 2026","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/0001628280-26-035718","json":"https://secwatch.observer/filing/0001628280-26-035718.json","markdown":"https://secwatch.observer/filing/0001628280-26-035718.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/dream-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years\nended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification\non our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices,\nfinancial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction,\nwould have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/0001099910-25-000279-index.htm","comparable_excerpt":"the Audit Committee dismissed PwC as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm"}},{"accession":"0001628280-26-035328","ticker":"TUSK","company_name":"MAMMOTH ENERGY SERVICES, INC.","filed_at":"2026-05-15T12:29:32+00:00","headline":"Mammoth Energy Services replaces auditor Deloitte with Carr, Riggs & Ingram","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"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/0001628280-26-035328","json":"https://secwatch.observer/filing/0001628280-26-035328.json","markdown":"https://secwatch.observer/filing/0001628280-26-035328.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/tusk-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years\nended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification\non our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices,\nfinancial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction,\nwould have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1672572/000109991025000279/0001099910-25-000279-index.htm","comparable_excerpt":"Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. (“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"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}