{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-089092","form_type":"8-K","ticker":"BBT","cik":"0001108134","company_name":"Beacon Financial Corp","filed_at":"2025-09-10T23:59:59+00:00","discovered_at":"2026-05-14T18:02:43.359052+00:00","generated_at":"2026-05-17T06:57:33.298878+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Beacon Financial (ex-Berkshire Hills) dismisses Crowe, appoints KPMG as auditor after Brookline merger","bullets":["Merger of equals with Brookline Bancorp closed Sept 1, 2025; Company renamed Beacon Financial Corp.","Crowe LLP dismissed as independent auditor; no disagreements or reportable events in Fiscal 2023/2024.","KPMG LLP appointed as new independent registered public accounting firm for FY2025.","Crowe's letter of agreement with disclosures is filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-089092","json":"https://secwatch.observer/filing/0001104659-25-089092.json","markdown":"https://secwatch.observer/filing/0001104659-25-089092.md","text":"https://secwatch.observer/filing/0001104659-25-089092.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1108134/000110465925089092/0001104659-25-089092-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1108134/000110465925089092/tm2525791d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T06:57:33.298878+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":"bd9cc6d2532451e8e6a9810a7fd4251403380845","claim":"Beacon Financial Corp dismissed Crowe LLP as its auditor.","evidence_excerpt":"approved (i) the dismissal of Crowe LLP (“Crowe”) 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/1108134/000110465925089092/0001104659-25-089092-index.htm","confidence":0.9},{"claim_id":"d7adfeb3c01e52420416992b30fb2225265c84a0","claim":"Beacon Financial Corp engaged KPMG LLP as its auditor.","evidence_excerpt":"ompany’s independent registered public accounting firm and (ii) the appointment of KPMG LLP (“KPMG”), Brookline’s former independent registered public accounting firm, as the Company’s independent registered public accounting firm. The audit reports of Crowe on the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 (“Fiscal 2024”) and December 31, 2023 (“Fiscal 2023”) did not contain an adverse opinion or a disclaimer of opinion, or were qualified or modified as to uncertainty, audit scope, or accounting principles. During Fiscal 2023 and Fiscal 2024, and subsequently through September 8, 2025, there were: (i) no disagreements on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Crowe, would have caused it to make reference to th","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1108134/000110465925089092/0001104659-25-089092-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":"approved (i) the dismissal of Crowe LLP (“Crowe”) as the Company’s independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1108134/000110465925089092/0001104659-25-089092-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":"approved (i) the dismissal of Crowe LLP (“Crowe”) as the Company’s independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1108134/000110465925089092/0001104659-25-089092-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. 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(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":"0001493152-26-024198","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":"approved (i) the dismissal of Crowe LLP (“Crowe”) as the Company’s independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1108134/000110465925089092/0001104659-25-089092-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 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materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000844059-26-000071","json":"https://secwatch.observer/filing/0000844059-26-000071.json","markdown":"https://secwatch.observer/filing/0000844059-26-000071.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/frph-20260515.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"approved (i) the dismissal of Crowe LLP (“Crowe”) as the Company’s independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1108134/000110465925089092/0001104659-25-089092-index.htm","comparable_excerpt":"the Audit Committee approved and the Board ratified the engagement of Forvis Mazars as the Company's independent registered public accounting firm for the fiscal year ending December 31, 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