{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-029473","form_type":"8-K","ticker":null,"cik":"0001538822","company_name":"Pacific Coast Oil Trust","filed_at":"2026-03-17T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.376955+00:00","generated_at":"2026-05-15T10:24:35.229887+00:00","sec_items":["4.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Pacific Coast Oil Trust appoints Weaver and Tidwell as new auditor after PKF resignation","bullets":["PKF resigned as independent auditor on July 11, 2025.","Weaver and Tidwell engaged as successor auditor on March 16, 2026.","No consultations with Weaver on matters under Regulation S-K Item 304 prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-029473","json":"https://secwatch.observer/filing/0001104659-26-029473.json","markdown":"https://secwatch.observer/filing/0001104659-26-029473.md","text":"https://secwatch.observer/filing/0001104659-26-029473.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1538822/000110465926029473/0001104659-26-029473-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1538822/000110465926029473/tm269093d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T10:24:35.229887+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":"5ad42d79c2e5ff5bd0325cd5262aab1528ab9efd","claim":"Pacific Coast Oil Trust engaged Weaver and Tidwell, L.L.P. as its auditor.","evidence_excerpt":"On March 16, 2026, the Trust engaged Weaver and Tidwell, L.L.P. 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(“PKF”) resigned as the independent registered public accounting firm of Pacific Coast Oil Trust (the “Trust”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1538822/000110465926029473/0001104659-26-029473-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001499275-26-000014","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-28T19:28:28+00:00","headline":"Groovy dismisses auditor after SEC suspension, reduces authorized common 99.5%, two officers depart","event_type":"regulatory","sec_items":["4.01","4.02","5.03","5.02","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: regulatory"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000014","json":"https://secwatch.observer/filing/0001499275-26-000014.json","markdown":"https://secwatch.observer/filing/0001499275-26-000014.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/0001499275-26-000014-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/groo-20250813_8ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 16, 2026, the Trust engaged Weaver and Tidwell, L.L.P. 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(Chartered Accountants), Public Company Accounting Oversight Board (“PCAOB”) Firm ID No. 5968 (the “Former Accountant”), as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/0001499275-26-000014-index.htm"}},{"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","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":"On March 16, 2026, the Trust engaged Weaver and Tidwell, L.L.P. 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(“Weaver”) as the Trust’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1538822/000110465926029473/0001104659-26-029473-index.htm","comparable_excerpt":"On May 28 th , 2026, the Board of Directors approved the appointment of RBSM LLP. 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(“Weaver”) as the Trust’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1538822/000110465926029473/0001104659-26-029473-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. 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(“Weaver”) as the Trust’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1538822/000110465926029473/0001104659-26-029473-index.htm","comparable_excerpt":"On May 26, 2026, the Audit Committee of the Board of Directors of AudioEye, Inc. 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