{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-091675","form_type":"8-K","ticker":"XELB","cik":"0001083220","company_name":"XCel Brands, Inc.","filed_at":"2025-09-19T23:59:59+00:00","discovered_at":"2026-05-14T18:02:43.291271+00:00","generated_at":"2026-05-17T06:04:34.418389+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Xcel Brands dismisses recently-appointed auditor CBIZ CPAs, appoints Wolf; discloses material weakness","bullets":["Dismissed CBIZ CPAs on Sep 15, 2025; no disagreements but a material weakness was identified.","Appointed Wolf & Company, PC as new independent auditor on Sep 16, 2025 for FY 2025.","Material weakness: inability to file 10-K/10-Q on time due to reliance on third party for unconsolidated affiliate financial info.","CBIZ CPAs issued no audit report during its brief engagement from May to September 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-091675","json":"https://secwatch.observer/filing/0001104659-25-091675.json","markdown":"https://secwatch.observer/filing/0001104659-25-091675.md","text":"https://secwatch.observer/filing/0001104659-25-091675.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1083220/000110465925091675/0001104659-25-091675-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1083220/000110465925091675/xelb-20250915x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T06:04:34.418389+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":"5d391c42276690ad311fb41557c1de3560686f38","claim":"XCel Brands, Inc. dismissed CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On September 15, 2025, the Audit Committee of the Board of Directors of Xcel Brands, Inc. (the “Company”) dismissed CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s independent registered accounting firm. The Company informed CBIZ CPAs of its termination on September 16, 2025. ​ As previously disclosed in a Current Report on Form 8-K filed on May 29, 2025, on May 27, 2025 Marcum LLP was dismissed, and CBIZ CPAs was appointed, 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/1083220/000110465925091675/0001104659-25-091675-index.htm","confidence":0.9},{"claim_id":"5e8460d5cabd3cf0bf2f7409596a098c61f9958e","claim":"XCel Brands, Inc. engaged Wolf & Company, PC as its auditor.","evidence_excerpt":"​ (b) Appointment of New Independent Registered Public Accounting Firm ​ On September 15, 2025, Audit Committee approved the engagement of Wolf & Company, PC (“Wolf”) as the Company’s independent registered public accounting firm and formally engaged Wolf on September 16, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1083220/000110465925091675/0001104659-25-091675-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0000911147-26-000031","ticker":"CNTY","company_name":"CENTURY CASINOS INC /CO/","filed_at":"2026-05-28T20:11:41+00:00","headline":"Century Casinos dismisses Grant Thornton, appoints EY as new auditor; cites material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"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/0000911147-26-000031","json":"https://secwatch.observer/filing/0000911147-26-000031.json","markdown":"https://secwatch.observer/filing/0000911147-26-000031.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/cnty-20260522x8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On September 15, 2025, the Audit Committee of the Board of Directors of Xcel Brands, Inc. (the “Company”) dismissed CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s independent registered accounting firm. The Company informed CBIZ CPAs of its termination on September 16, 2025. ​ As previously disclosed in a Current Report on Form 8-K filed on May 29, 2025, on May 27, 2025 Marcum LLP was dismissed, and CBIZ CPAs was appointed, as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1083220/000110465925091675/0001104659-25-091675-index.htm","comparable_excerpt":"(b) Engagement of Independent Registered Public Accounting Firm On May 22, 2026, the Audit Committee appointed Ernst & Young LLP (“EY”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm"}},{"accession":"0001193125-26-242009","ticker":"ALUR","company_name":"ALLURION TECHNOLOGIES, INC.","filed_at":"2026-05-27T20:35:50+00:00","headline":"Allurion Technologies dismisses Deloitte & Touche, appoints CBIZ; discloses material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"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/0001193125-26-242009","json":"https://secwatch.observer/filing/0001193125-26-242009.json","markdown":"https://secwatch.observer/filing/0001193125-26-242009.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/alur-20260520.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On September 15, 2025, the Audit Committee of the Board of Directors of Xcel Brands, Inc. (the “Company”) dismissed CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s independent registered accounting firm. The Company informed CBIZ CPAs of its termination on September 16, 2025. ​ As previously disclosed in a Current Report on Form 8-K filed on May 29, 2025, on May 27, 2025 Marcum LLP was dismissed, and CBIZ CPAs was appointed, as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1083220/000110465925091675/0001104659-25-091675-index.htm","comparable_excerpt":"On May 22, 2026 (the “Effective Date”), Deloitte was dismissed as our independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm"}},{"accession":"0001493152-26-025432","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-27T20:33:41+00:00","headline":"Waste Energy Corp. files 8-K/A: auditor Integrität resigned amid disagreement over AZ litigation legal confirmations","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"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/0001493152-26-025432","json":"https://secwatch.observer/filing/0001493152-26-025432.json","markdown":"https://secwatch.observer/filing/0001493152-26-025432.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/form8-ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On September 15, 2025, the Audit Committee of the Board of Directors of Xcel Brands, Inc. (the “Company”) dismissed CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s independent registered accounting firm. The Company informed CBIZ CPAs of its termination on September 16, 2025. ​ As previously disclosed in a Current Report on Form 8-K filed on May 29, 2025, on May 27, 2025 Marcum LLP was dismissed, and CBIZ CPAs was appointed, as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1083220/000110465925091675/0001104659-25-091675-index.htm","comparable_excerpt":"ments contained in Integrität’s correspondence. Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001628280-26-037912","ticker":"OCTV","company_name":"Octave Intelligence plc","filed_at":"2026-05-26T10:02:50+00:00","headline":"Octave Intelligence completes spin-off from Hexagon; draws $625M credit facility, changes auditor","event_type":"other_material","sec_items":["1.01","2.03","4.01","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"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/0001628280-26-037912","json":"https://secwatch.observer/filing/0001628280-26-037912.json","markdown":"https://secwatch.observer/filing/0001628280-26-037912.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/octaveintelligenceplcclosi.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On September 15, 2025, the Audit Committee of the Board of Directors of Xcel Brands, Inc. (the “Company”) dismissed CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s independent registered accounting firm. The Company informed CBIZ CPAs of its termination on September 16, 2025. ​ As previously disclosed in a Current Report on Form 8-K filed on May 29, 2025, on May 27, 2025 Marcum LLP was dismissed, and CBIZ CPAs was appointed, as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1083220/000110465925091675/0001104659-25-091675-index.htm","comparable_excerpt":"On May 20, 2026, the Audit Committee of the Board of Directors of the Company (i) dismissed PricewaterhouseCoopers AB (“PwC Sweden”) as the Company’s independent registered public accounting firm (the “Dismissal”) and (ii) appointed PricewaterhouseCoopers LLP, United States (“PwC US”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 (the “Appointment”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm"}},{"accession":"0001493152-26-021570","ticker":"QWTR","company_name":"Quest Water Global, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Quest Water Global's auditor Fruci resigns; no successor yet","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"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/0001493152-26-021570","json":"https://secwatch.observer/filing/0001493152-26-021570.json","markdown":"https://secwatch.observer/filing/0001493152-26-021570.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/0001493152-26-021570-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On September 15, 2025, the Audit Committee of the Board of Directors of Xcel Brands, Inc. (the “Company”) dismissed CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s independent registered accounting firm. The Company informed CBIZ CPAs of its termination on September 16, 2025. ​ As previously disclosed in a Current Report on Form 8-K filed on May 29, 2025, on May 27, 2025 Marcum LLP was dismissed, and CBIZ CPAs was appointed, as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1083220/000110465925091675/0001104659-25-091675-index.htm","comparable_excerpt":"On May 5, 2026, and at the request of Quest Water Global, Inc. 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The Company informed CBIZ CPAs of its termination on September 16, 2025. ​ As previously disclosed in a Current Report on Form 8-K filed on May 29, 2025, on May 27, 2025 Marcum LLP was dismissed, and CBIZ CPAs was appointed, as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1083220/000110465925091675/0001104659-25-091675-index.htm","comparable_excerpt":"The Company engaged Grassi & Co., CPAs, P.C. to be the independent registered public accounting firm to the Company for","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/855683/000149315226021512/0001493152-26-021512-index.htm"}},{"accession":"0001493152-26-020414","ticker":"SONM","company_name":"DNA X, Inc.","filed_at":"2026-04-30T23:59:59+00:00","headline":"DNA X (SONM) dismisses auditor Baker Tilly, engages TAAD; 2025 audit includes going concern","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"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/0001493152-26-020414","json":"https://secwatch.observer/filing/0001493152-26-020414.json","markdown":"https://secwatch.observer/filing/0001493152-26-020414.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1178697/000149315226020414/0001493152-26-020414-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1178697/000149315226020414/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On September 15, 2025, the Audit Committee of the Board of Directors of Xcel Brands, Inc. (the “Company”) dismissed CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s independent registered accounting firm. The Company informed CBIZ CPAs of its termination on September 16, 2025. ​ As previously disclosed in a Current Report on Form 8-K filed on May 29, 2025, on May 27, 2025 Marcum LLP was dismissed, and CBIZ CPAs was appointed, as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1083220/000110465925091675/0001104659-25-091675-index.htm","comparable_excerpt":"On April 27, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of DNA X, Inc. 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(the “Company”) dismissed CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s independent registered accounting firm. The Company informed CBIZ CPAs of its termination on September 16, 2025. ​ As previously disclosed in a Current Report on Form 8-K filed on May 29, 2025, on May 27, 2025 Marcum LLP was dismissed, and CBIZ CPAs was appointed, as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1083220/000110465925091675/0001104659-25-091675-index.htm","comparable_excerpt":"(b) Engagement of New Independent Registered Public Accounting Firm . On April 23, 2026, the Audit Committee approved the engagement of CBIZ CPAs P.C.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026027994/0001628280-26-027994-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}