{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-123209","form_type":"8-K","ticker":null,"cik":"0000812152","company_name":"RIDGEFIELD ACQUISITION CORP","filed_at":"2023-12-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.071723+00:00","generated_at":"2026-06-07T19:05:03.854431+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Ridgefield Acquisition dismisses MaloneBailey, appoints LMHS as new auditor","bullets":["MaloneBailey dismissed as independent auditor effective Dec 1, 2023; Board approved the change.","MaloneBailey's 2022 and 2021 reports included going concern qualification and material weaknesses in internal control.","LMHS, PC appointed as new auditor for FY 2023, subject to completion of customary client acceptance procedures.","No disagreements with MaloneBailey on accounting principles; only reportable events were material weaknesses.","LMHS was not consulted on any accounting or auditing matters prior to appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-123209","json":"https://secwatch.observer/filing/0001104659-23-123209.json","markdown":"https://secwatch.observer/filing/0001104659-23-123209.md","text":"https://secwatch.observer/filing/0001104659-23-123209.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/812152/000110465923123209/0001104659-23-123209-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/812152/000110465923123209/tm2331875d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T19:05:03.854431+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":"7a2e11678cdc734792e66e0c18cd3f87a8c6b179","claim":"RIDGEFIELD ACQUISITION CORP dismissed MaloneBailey, LLC as its auditor.","evidence_excerpt":"On December 1, 2023 the Board of Directors (the \"Board\") of Ridgefield Acquisition Corporation (the \"Company\") with the assistance of management dismissed MaloneBailey, LLC (\"MaloneBailey\") as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/812152/000110465923123209/0001104659-23-123209-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"MaloneBailey, LLC"},{"label":"Successor","value":"LMHS, PC"}],"fact_type":"auditor_change"},{"claim_id":"a740be5b38cc05deaac2f6d4602577a22c174ec3","claim":"RIDGEFIELD ACQUISITION CORP engaged LMHS, PC as its auditor.","evidence_excerpt":"On December 1, 2023, the Board approved the engagement of LMHS, PC (“LMHS”) as the Company’s independent registered public accounting firm for the Company's year ending December 31, 2023 and the related interim periods, contingent upon LMHS completing customary client acceptance procedures.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/812152/000110465923123209/0001104659-23-123209-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"LMHS, PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}