{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-101262","form_type":"8-K","ticker":"NYC","cik":"0001595527","company_name":"American Strategic Investment Co.","filed_at":"2025-10-21T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.868325+00:00","generated_at":"2026-05-17T03:01:55.746056+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":"American Strategic Investment Co. dismisses PwC, appoints CBIZ CPAs as auditor","bullets":["Dismissed PwC effective Oct 16, 2025; replaced by CBIZ CPAs for FY 2025 audit.","PwC's 2024 report included an emphasis of matter on significant liquidity constraints.","No disagreements or reportable events with PwC in past two years.","Change driven by competitive bid process and cost reduction focus."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-101262","json":"https://secwatch.observer/filing/0001104659-25-101262.json","markdown":"https://secwatch.observer/filing/0001104659-25-101262.md","text":"https://secwatch.observer/filing/0001104659-25-101262.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925101262/0001104659-25-101262-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925101262/tm2529128d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T03:01:55.746056+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":"528cfc6131b24a865db172ca03d9bf65144190a3","claim":"American Strategic Investment Co. dismissed PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On October 16, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors of American Strategic Investment Co. 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(the “Company”) dismissed\nPricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, effectively immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925101262/0001104659-25-101262-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":"(a) Dismissal of Independent Registered Public Accounting Firm On October 16, 2025, the Audit Committee\n(the “Audit Committee”) of the Board of Directors of American Strategic Investment Co. (the “Company”) dismissed\nPricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, effectively immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925101262/0001104659-25-101262-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":"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":"(a) Dismissal of Independent Registered Public Accounting Firm On October 16, 2025, the Audit Committee\n(the “Audit Committee”) of the Board of Directors of American Strategic Investment Co. (the “Company”) dismissed\nPricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, effectively immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925101262/0001104659-25-101262-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":"0001493152-26-024198","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":"(a) Dismissal of Independent Registered Public Accounting Firm On October 16, 2025, the Audit Committee\n(the “Audit Committee”) of the Board of Directors of American Strategic Investment Co. (the “Company”) dismissed\nPricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, effectively immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925101262/0001104659-25-101262-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":"(a) Dismissal of Independent Registered Public Accounting Firm On October 16, 2025, the Audit Committee\n(the “Audit Committee”) of the Board of Directors of American Strategic Investment Co. (the “Company”) dismissed\nPricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, effectively immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925101262/0001104659-25-101262-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":"0000844059-26-000071","ticker":"FRPH","company_name":"FRP HOLDINGS, INC.","filed_at":"2026-05-15T14:46:11+00:00","headline":"FRP Holdings appoints Forvis Mazars as independent auditor, dismisses Baker Tilly","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"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/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":"(a) Dismissal of Independent Registered Public Accounting Firm On October 16, 2025, the Audit Committee\n(the “Audit Committee”) of the Board of Directors of American Strategic Investment Co. (the “Company”) dismissed\nPricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, effectively immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925101262/0001104659-25-101262-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, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm"}},{"accession":"0000912593-26-000167","ticker":"SUI","company_name":"SUN COMMUNITIES INC","filed_at":"2026-05-13T20:23:42+00:00","headline":"Sun Communities engages Deloitte as auditor; Grant Thornton exit with no disagreements","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"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/0000912593-26-000167","json":"https://secwatch.observer/filing/0000912593-26-000167.json","markdown":"https://secwatch.observer/filing/0000912593-26-000167.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/0000912593-26-000167-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/sui-20260323.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On October 16, 2025, the Audit Committee\n(the “Audit Committee”) of the Board of Directors of American Strategic Investment Co. (the “Company”) dismissed\nPricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, effectively immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925101262/0001104659-25-101262-index.htm","comparable_excerpt":"the Committee dismissed Grant Thornton LLP (\"Grant Thornton\") as the Company's independent registered public accounting firm, effective upon completion of its engagement services for the review of the Company's consolidated financial statements for the period ended March 31, 2026, which was completed on April 28, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/0000912593-26-000167-index.htm"}},{"accession":"0001683168-26-003783","ticker":"BCRD","company_name":"BlueOne Card, Inc.","filed_at":"2026-05-13T16:54:09+00:00","headline":"BlueOne Technologies replaces auditor and completes name change","event_type":"other_material","sec_items":["4.01","8.01","9.01"],"materiality_score":0.35,"calibrated_materiality_score":0.35,"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/0001683168-26-003783","json":"https://secwatch.observer/filing/0001683168-26-003783.json","markdown":"https://secwatch.observer/filing/0001683168-26-003783.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/0001683168-26-003783-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/blueone_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On October 16, 2025, the Audit Committee\n(the “Audit Committee”) of the Board of Directors of American Strategic Investment Co. (the “Company”) dismissed\nPricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, effectively immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925101262/0001104659-25-101262-index.htm","comparable_excerpt":"ndependent registered public accounting firm and dismissed Salberg & Company, P.A. (“Salberg”) from that role. During the fiscal years ended March 31, 2024, and March 31, 2025, neither","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/0001683168-26-003783-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}