{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-105006","form_type":"8-K","ticker":"NYC","cik":"0001595527","company_name":"American Strategic Investment Co.","filed_at":"2025-10-31T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.868736+00:00","generated_at":"2026-05-17T01:06:48.250998+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"American Strategic Investment Co. engages CBIZ CPAs as new auditor for FY2025","bullets":["Engaged CBIZ CPAs as independent registered public accounting firm on Oct 28, 2025, for FY ending Dec 31, 2025.","Audit Committee had notified CBIZ CPAs of appointment on Oct 16, 2025, subject to engagement letter and client acceptance.","No prior consultations with CBIZ CPAs on accounting principles, audit opinions, or reportable events.","No disagreements exist as defined under Item 304 of Regulation S-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-105006","json":"https://secwatch.observer/filing/0001104659-25-105006.json","markdown":"https://secwatch.observer/filing/0001104659-25-105006.md","text":"https://secwatch.observer/filing/0001104659-25-105006.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925105006/0001104659-25-105006-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925105006/tm2529962d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T01:06:48.250998+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":"08fb231774e0479376d2b2616f4b0347812f984c","claim":"American Strategic Investment Co. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On October 28, 2025, the Company engaged CBIZ CPAs as its independent registered public accounting firm for the fiscal year ending December 31, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925105006/0001104659-25-105006-index.htm","confidence":0.9}],"comparable_filings":[{"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","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":"On October 28, 2025, the Company engaged CBIZ CPAs as its independent registered public accounting firm for the fiscal year ending December 31, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925105006/0001104659-25-105006-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","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":"On October 28, 2025, the Company engaged CBIZ CPAs as its independent registered public accounting firm for the fiscal year ending December 31, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925105006/0001104659-25-105006-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","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":"On October 28, 2025, the Company engaged CBIZ CPAs as its independent registered public accounting firm for the fiscal year ending December 31, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925105006/0001104659-25-105006-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":"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","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":"On October 28, 2025, the Company engaged CBIZ CPAs as its independent registered public accounting firm for the fiscal year ending December 31, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925105006/0001104659-25-105006-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","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":"On October 28, 2025, the Company engaged CBIZ CPAs as its independent registered public accounting firm for the fiscal year ending December 31, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925105006/0001104659-25-105006-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","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":"On October 28, 2025, the Company engaged CBIZ CPAs as its independent registered public accounting firm for the fiscal year ending December 31, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925105006/0001104659-25-105006-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"}},{"accession":"0001193125-26-212421","ticker":null,"company_name":"Redwood Mortgage Investors IX","filed_at":"2026-05-07T23:59:59+00:00","headline":"Redwood Mortgage corrects auditor engagement date to May 7, 2026","event_type":"other_material","sec_items":["4.01"],"materiality_score":0.25,"calibrated_materiality_score":0.25,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-212421","json":"https://secwatch.observer/filing/0001193125-26-212421.json","markdown":"https://secwatch.observer/filing/0001193125-26-212421.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1448038/000119312526212421/0001193125-26-212421-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1448038/000119312526212421/d127606d8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On October 28, 2025, the Company engaged CBIZ CPAs as its independent registered public accounting firm for the fiscal year ending December 31, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925105006/0001104659-25-105006-index.htm","comparable_excerpt":"On May 7, 2026, Redwood Mortgage Investors IX, LLC, a Delaware limited liability company (the “Company”), engaged Baker Tilly as the Company’s new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1448038/000119312526212421/0001193125-26-212421-index.htm"}},{"accession":"0001477932-26-002774","ticker":null,"company_name":"Barrel Energy Inc.","filed_at":"2026-05-06T23:59:59+00:00","headline":"Barrel Energy dismisses auditor Fruci & Associates, engages Shah Teelani & Associates for FY 2025 audit","event_type":"other_material","sec_items":["4.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-002774","json":"https://secwatch.observer/filing/0001477932-26-002774.json","markdown":"https://secwatch.observer/filing/0001477932-26-002774.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/0001477932-26-002774-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/brll_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On October 28, 2025, the Company engaged CBIZ CPAs as its independent registered public accounting firm for the fiscal year ending December 31, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1595527/000110465925105006/0001104659-25-105006-index.htm","comparable_excerpt":"On April 28, 2026 Barrel Energy Inc. 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