{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-024717","form_type":"8-K","ticker":"VMI","cik":"0000102729","company_name":"VALMONT INDUSTRIES INC","filed_at":"2026-03-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.423116+00:00","generated_at":"2026-05-15T18:30:38.819906+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Valmont dismisses Deloitte, appoints KPMG as auditor for FY2026","bullets":["Deloitte & Touche dismissed as independent auditor effective March 3, 2026.","KPMG appointed subject to completion of client acceptance and engagement letter.","No disagreements or reportable events with Deloitte during fiscal 2024 or 2025.","Deloitte's audit reports for 2024 and 2025 were unqualified, no adverse opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-024717","json":"https://secwatch.observer/filing/0001104659-26-024717.json","markdown":"https://secwatch.observer/filing/0001104659-26-024717.md","text":"https://secwatch.observer/filing/0001104659-26-024717.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/102729/000110465926024717/0001104659-26-024717-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/102729/000110465926024717/tm267996d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T18:30:38.819906+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":"3dd8ea7004f5e9c3308bb7473b4654b91fad4064","claim":"VALMONT INDUSTRIES INC engaged KPMG LLP as its auditor.","evidence_excerpt":"̈ Item 4.01 Changes in Registrant’s Certifying Accountant (a) Appointment of New Independent Registered Public Accounting Firm On March 3, 2026, following the conclusion of a process managed by the Audit Committee of the Board of Directors of Valmont Industries, Inc. (“the Company”), the Audit Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm beginning with the year ending December 26, 2026 and related interim periods, subject to the completion of KPMG’s customary client acceptance procedures and the execution of an engagement letter. During the Company’s fiscal years ended December 27,","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/102729/000110465926024717/0001104659-26-024717-index.htm","confidence":0.9},{"claim_id":"ace17e042977dea888078a26930a68aaa6b9f99e","claim":"VALMONT INDUSTRIES INC dismissed Deloitte & Touche LLP as its auditor.","evidence_excerpt":"(b) Dismissal of Independent Registered Public Accounting Firm On March 3, 2026, the Audit Committee dismissed Deloitte & Touche LLP (“Deloitte”) 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/102729/000110465926024717/0001104659-26-024717-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, 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":"̈ Item 4.01 Changes in Registrant’s Certifying Accountant (a) Appointment of New Independent Registered Public Accounting Firm On March 3, 2026, following the conclusion\nof a process managed by the Audit Committee of the Board of Directors of Valmont Industries, Inc. (“the Company”), the\nAudit Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting\nfirm beginning with the year ending December 26, 2026 and related interim periods, subject to the completion of KPMG’s customary\nclient acceptance procedures and the execution of an engagement letter. During the Company’s fiscal years ended December 27,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/102729/000110465926024717/0001104659-26-024717-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":"̈ Item 4.01 Changes in Registrant’s Certifying Accountant (a) Appointment of New Independent Registered Public Accounting Firm On March 3, 2026, following the conclusion\nof a process managed by the Audit Committee of the Board of Directors of Valmont Industries, Inc. (“the Company”), the\nAudit Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting\nfirm beginning with the year ending December 26, 2026 and related interim periods, subject to the completion of KPMG’s customary\nclient acceptance procedures and the execution of an engagement letter. During the Company’s fiscal years ended December 27,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/102729/000110465926024717/0001104659-26-024717-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":"̈ Item 4.01 Changes in Registrant’s Certifying Accountant (a) Appointment of New Independent Registered Public Accounting Firm On March 3, 2026, following the conclusion\nof a process managed by the Audit Committee of the Board of Directors of Valmont Industries, Inc. (“the Company”), the\nAudit Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting\nfirm beginning with the year ending December 26, 2026 and related interim periods, subject to the completion of KPMG’s customary\nclient acceptance procedures and the execution of an engagement letter. During the Company’s fiscal years ended December 27,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/102729/000110465926024717/0001104659-26-024717-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, 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":"̈ Item 4.01 Changes in Registrant’s Certifying Accountant (a) Appointment of New Independent Registered Public Accounting Firm On March 3, 2026, following the conclusion\nof a process managed by the Audit Committee of the Board of Directors of Valmont Industries, Inc. (“the Company”), the\nAudit Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting\nfirm beginning with the year ending December 26, 2026 and related interim periods, subject to the completion of KPMG’s customary\nclient acceptance procedures and the execution of an engagement letter. During the Company’s fiscal years ended December 27,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/102729/000110465926024717/0001104659-26-024717-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":"̈ Item 4.01 Changes in Registrant’s Certifying Accountant (a) Appointment of New Independent Registered Public Accounting Firm On March 3, 2026, following the conclusion\nof a process managed by the Audit Committee of the Board of Directors of Valmont Industries, Inc. (“the Company”), the\nAudit Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting\nfirm beginning with the year ending December 26, 2026 and related interim periods, subject to the completion of KPMG’s customary\nclient acceptance procedures and the execution of an engagement letter. During the Company’s fiscal years ended December 27,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/102729/000110465926024717/0001104659-26-024717-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":"̈ Item 4.01 Changes in Registrant’s Certifying Accountant (a) Appointment of New Independent Registered Public Accounting Firm On March 3, 2026, following the conclusion\nof a process managed by the Audit Committee of the Board of Directors of Valmont Industries, Inc. (“the Company”), the\nAudit Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting\nfirm beginning with the year ending December 26, 2026 and related interim periods, subject to the completion of KPMG’s customary\nclient acceptance procedures and the execution of an engagement letter. During the Company’s fiscal years ended December 27,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/102729/000110465926024717/0001104659-26-024717-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":"0001193125-26-197206","ticker":"ACR","company_name":"ACRES Commercial Realty Corp.","filed_at":"2026-04-30T23:59:59+00:00","headline":"ACRES Commercial Realty Corp. dismisses EY, appoints PwC as auditor effective Q1 2026","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/0001193125-26-197206","json":"https://secwatch.observer/filing/0001193125-26-197206.json","markdown":"https://secwatch.observer/filing/0001193125-26-197206.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526197206/0001193125-26-197206-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526197206/acr-20260427.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"̈ Item 4.01 Changes in Registrant’s Certifying Accountant (a) Appointment of New Independent Registered Public Accounting Firm On March 3, 2026, following the conclusion\nof a process managed by the Audit Committee of the Board of Directors of Valmont Industries, Inc. (“the Company”), the\nAudit Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting\nfirm beginning with the year ending December 26, 2026 and related interim periods, subject to the completion of KPMG’s customary\nclient acceptance procedures and the execution of an engagement letter. During the Company’s fiscal years ended December 27,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/102729/000110465926024717/0001104659-26-024717-index.htm","comparable_excerpt":"On April 27, 2026, the Audit Committee approved the engagement of PricewaterhouseCoopers LLP","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526197206/0001193125-26-197206-index.htm"}},{"accession":"0001493152-26-020584","ticker":null,"company_name":"Gaucho Group Holdings, Inc.","filed_at":"2026-04-30T23:59:59+00:00","headline":"Gaucho Group Holdings auditor Marcum resigns; CBIZ CPAs engaged 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/0001493152-26-020584","json":"https://secwatch.observer/filing/0001493152-26-020584.json","markdown":"https://secwatch.observer/filing/0001493152-26-020584.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1559998/000149315226020584/0001493152-26-020584-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1559998/000149315226020584/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"̈ Item 4.01 Changes in Registrant’s Certifying Accountant (a) Appointment of New Independent Registered Public Accounting Firm On March 3, 2026, following the conclusion\nof a process managed by the Audit Committee of the Board of Directors of Valmont Industries, Inc. (“the Company”), the\nAudit Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting\nfirm beginning with the year ending December 26, 2026 and related interim periods, subject to the completion of KPMG’s customary\nclient acceptance procedures and the execution of an engagement letter. During the Company’s fiscal years ended December 27,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/102729/000110465926024717/0001104659-26-024717-index.htm","comparable_excerpt":"n information provided by Marcum LLP (“Marcum”), on April 30, 2026, Gaucho Group Holdings, Inc. (the “Company”)","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1559998/000149315226020584/0001493152-26-020584-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}