{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-004552","form_type":"8-K","ticker":"NX","cik":"0001423221","company_name":"Quanex Building Products CORP","filed_at":"2026-01-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.047226+00:00","generated_at":"2026-05-16T09:45:44.212076+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Quanex dismisses Grant Thornton, appoints KPMG; material weakness in cash-flow controls persists","bullets":["Grant Thornton LLP dismissed as independent auditor; KPMG LLP appointed effective Jan 13, 2026 for FY2026.","Grant Thornton reports for FY2024 and FY2025 had no adverse opinion but included a material weakness in cash-flow statement controls.","Material weakness in internal controls over statement of cash flows persists; originally disclosed in Q4 2024.","Audit Committee selected KPMG after competitive process; no disagreements with Grant Thornton on accounting matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-004552","json":"https://secwatch.observer/filing/0001104659-26-004552.json","markdown":"https://secwatch.observer/filing/0001104659-26-004552.md","text":"https://secwatch.observer/filing/0001104659-26-004552.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1423221/000110465926004552/0001104659-26-004552-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1423221/000110465926004552/tm263337d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T09:45:44.212076+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":"62e286b75904083a950fe7446bc9c9d896ac4095","claim":"Quanex Building Products CORP engaged KPMG LLP as its auditor.","evidence_excerpt":"Following that process, on January 13, 2026, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent public accounting firm for the fiscal year ending October 31, 2026. On the same day, the Company notified Grant Thornton LLP (“Grant Thornton”) of its dismissal as the Company’s independent registered public accounting firm, effective immediately. The decision to change the Company’s independent registered public accounting firm was approved by the Committee. Grant Thornton’s audit reports on the Company’s consolidated financial statements for each of the fiscal years ended October 31, 2025, and October 31, 2024, did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. Furthermore, during each of the fiscal years ended October 31, 2025, and October 31, 2024 and through the dat","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1423221/000110465926004552/0001104659-26-004552-index.htm","confidence":0.9},{"claim_id":"7daeec54f5c940b73d9b34d54649a68ffde0decf","claim":"Quanex Building Products CORP dismissed Grant Thornton LLP as its auditor.","evidence_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm The Audit Committee (the “Committee”) of the Board of Directors of Quanex Building Products Corporation (the “Company”) conducted a competitive process to select the audit firm to serve as the Company’s independent registered public accounting firm for the fiscal year ending October 31, 2026. Following that process, on January 13, 2026, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent public accounting firm for the fiscal year ending October 31, 2026. On the same day, the Company notified Grant Thornton LLP (“Grant Thornton”) of its dismissal 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/1423221/000110465926004552/0001104659-26-004552-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":"Following that process, on January 13, 2026, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent\npublic accounting firm for the fiscal year ending October 31, 2026. On the same day, the Company notified Grant Thornton LLP (“Grant\nThornton”) of its dismissal as the Company’s independent registered public accounting firm, effective immediately. The decision\nto change the Company’s independent registered public accounting firm was approved by the Committee. Grant Thornton’s audit reports on the Company’s\nconsolidated financial statements for each of the fiscal years ended October 31, 2025, and October 31, 2024, did not contain\nan adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.\nFurthermore, during each of the fiscal years ended October 31, 2025, and October 31, 2024 and through the dat","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1423221/000110465926004552/0001104659-26-004552-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":"Following that process, on January 13, 2026, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent\npublic accounting firm for the fiscal year ending October 31, 2026. On the same day, the Company notified Grant Thornton LLP (“Grant\nThornton”) of its dismissal as the Company’s independent registered public accounting firm, effective immediately. The decision\nto change the Company’s independent registered public accounting firm was approved by the Committee. Grant Thornton’s audit reports on the Company’s\nconsolidated financial statements for each of the fiscal years ended October 31, 2025, and October 31, 2024, did not contain\nan adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.\nFurthermore, during each of the fiscal years ended October 31, 2025, and October 31, 2024 and through the dat","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1423221/000110465926004552/0001104659-26-004552-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":"0001628280-26-038540","ticker":"SVCO","company_name":"Silvaco Group, Inc.","filed_at":"2026-05-27T21:25:17+00:00","headline":"Silvaco dismisses Baker Tilly, appoints KPMG as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"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/0001628280-26-038540","json":"https://secwatch.observer/filing/0001628280-26-038540.json","markdown":"https://secwatch.observer/filing/0001628280-26-038540.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/svco-20260521.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Following that process, on January 13, 2026, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent\npublic accounting firm for the fiscal year ending October 31, 2026. On the same day, the Company notified Grant Thornton LLP (“Grant\nThornton”) of its dismissal as the Company’s independent registered public accounting firm, effective immediately. The decision\nto change the Company’s independent registered public accounting firm was approved by the Committee. Grant Thornton’s audit reports on the Company’s\nconsolidated financial statements for each of the fiscal years ended October 31, 2025, and October 31, 2024, did not contain\nan adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.\nFurthermore, during each of the fiscal years ended October 31, 2025, and October 31, 2024 and through the dat","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1423221/000110465926004552/0001104659-26-004552-index.htm","comparable_excerpt":"on May 27, 2026, KPMG LLP (“KPMG”) was engaged as the Company’s independent registered public accounting firm","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-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":"Following that process, on January 13, 2026, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent\npublic accounting firm for the fiscal year ending October 31, 2026. On the same day, the Company notified Grant Thornton LLP (“Grant\nThornton”) of its dismissal as the Company’s independent registered public accounting firm, effective immediately. The decision\nto change the Company’s independent registered public accounting firm was approved by the Committee. Grant Thornton’s audit reports on the Company’s\nconsolidated financial statements for each of the fiscal years ended October 31, 2025, and October 31, 2024, did not contain\nan adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.\nFurthermore, during each of the fiscal years ended October 31, 2025, and October 31, 2024 and through the dat","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1423221/000110465926004552/0001104659-26-004552-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":"0001493152-26-025033","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-22T20:24:34+00:00","headline":"Waste Energy Corp. replaces independent auditor; Integrität resigns, M&K CPAs appointed","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"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/0001493152-26-025033","json":"https://secwatch.observer/filing/0001493152-26-025033.json","markdown":"https://secwatch.observer/filing/0001493152-26-025033.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Following that process, on January 13, 2026, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent\npublic accounting firm for the fiscal year ending October 31, 2026. On the same day, the Company notified Grant Thornton LLP (“Grant\nThornton”) of its dismissal as the Company’s independent registered public accounting firm, effective immediately. The decision\nto change the Company’s independent registered public accounting firm was approved by the Committee. Grant Thornton’s audit reports on the Company’s\nconsolidated financial statements for each of the fiscal years ended October 31, 2025, and October 31, 2024, did not contain\nan adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.\nFurthermore, during each of the fiscal years ended October 31, 2025, and October 31, 2024 and through the dat","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1423221/000110465926004552/0001104659-26-004552-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee and Board of Directors approved the engagement of M&K CPAs, PLLC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of customary client acceptance procedures and execution of a final engagement letter.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-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":"Following that process, on January 13, 2026, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent\npublic accounting firm for the fiscal year ending October 31, 2026. On the same day, the Company notified Grant Thornton LLP (“Grant\nThornton”) of its dismissal as the Company’s independent registered public accounting firm, effective immediately. The decision\nto change the Company’s independent registered public accounting firm was approved by the Committee. Grant Thornton’s audit reports on the Company’s\nconsolidated financial statements for each of the fiscal years ended October 31, 2025, and October 31, 2024, did not contain\nan adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.\nFurthermore, during each of the fiscal years ended October 31, 2025, and October 31, 2024 and through the dat","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1423221/000110465926004552/0001104659-26-004552-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":"Following that process, on January 13, 2026, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent\npublic accounting firm for the fiscal year ending October 31, 2026. On the same day, the Company notified Grant Thornton LLP (“Grant\nThornton”) of its dismissal as the Company’s independent registered public accounting firm, effective immediately. The decision\nto change the Company’s independent registered public accounting firm was approved by the Committee. Grant Thornton’s audit reports on the Company’s\nconsolidated financial statements for each of the fiscal years ended October 31, 2025, and October 31, 2024, did not contain\nan adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.\nFurthermore, during each of the fiscal years ended October 31, 2025, and October 31, 2024 and through the dat","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1423221/000110465926004552/0001104659-26-004552-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":"0001628280-26-035328","ticker":"TUSK","company_name":"MAMMOTH ENERGY SERVICES, INC.","filed_at":"2026-05-15T12:29:32+00:00","headline":"Mammoth Energy Services replaces auditor Deloitte with Carr, Riggs & Ingram","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"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/0001628280-26-035328","json":"https://secwatch.observer/filing/0001628280-26-035328.json","markdown":"https://secwatch.observer/filing/0001628280-26-035328.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/tusk-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Following that process, on January 13, 2026, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent\npublic accounting firm for the fiscal year ending October 31, 2026. On the same day, the Company notified Grant Thornton LLP (“Grant\nThornton”) of its dismissal as the Company’s independent registered public accounting firm, effective immediately. The decision\nto change the Company’s independent registered public accounting firm was approved by the Committee. Grant Thornton’s audit reports on the Company’s\nconsolidated financial statements for each of the fiscal years ended October 31, 2025, and October 31, 2024, did not contain\nan adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.\nFurthermore, during each of the fiscal years ended October 31, 2025, and October 31, 2024 and through the dat","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1423221/000110465926004552/0001104659-26-004552-index.htm","comparable_excerpt":"Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. (“CRI”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}