{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-032659","form_type":"8-K","ticker":"CFND","cik":"0002044327","company_name":"C1 Fund Inc.","filed_at":"2026-03-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.108270+00:00","generated_at":"2026-05-15T09:31:56.074221+00:00","sec_items":["4.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"C1 Fund dismisses BDO as auditor, engages CBIZ effective March 17, 2026","bullets":["BDO dismissed effective March 16, 2026; no adverse opinion or disclaimer in its report on interim period from Aug 2024 to Jun 2025.","No reportable events or disagreements between C1 Fund and BDO during the period since incorporation.","CBIZ CPAs P.C. engaged March 17, 2026, to audit fiscal year ending Dec 31, 2025.","No prior consultations with CBIZ on accounting principles or disagreements.","BDO's letter addressed to SEC regarding disclosures to be filed as Form 8-K/A."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-032659","json":"https://secwatch.observer/filing/0001104659-26-032659.json","markdown":"https://secwatch.observer/filing/0001104659-26-032659.md","text":"https://secwatch.observer/filing/0001104659-26-032659.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/0001104659-26-032659-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/tm269405d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T09:31:56.074221+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":"8e06b02cb984fdc4b2da67371ad9f9d6bf9284aa","claim":"C1 Fund Inc. dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"On March 16, 2026, the audit committee (the “Audit Committee”) of the Board of Directors of C1 Fund Inc. (the “Company”) approved the dismissal of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm effective as of March 16, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/0001104659-26-032659-index.htm","confidence":0.9},{"claim_id":"c252101d2f25a702662da03283820f6d0aa19cdb","claim":"C1 Fund Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"(b) Engagement of New Independent Registered Public Accounting Firm On March 17, 2026, the Company engaged CBIZ CPAs P.C. (“CBIZ”) as the Company’s independent registered public accounting firm effective immediately, including for the","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/0001104659-26-032659-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001493152-26-025685","ticker":"QWTR","company_name":"Quest Water Global, Inc.","filed_at":"2026-05-28T23:33:01+00:00","headline":"Quest Water Global changes auditor to KAN Accounting Solutions after Fruci resignation","event_type":"other","sec_items":["4.01"],"materiality_score":0.2,"calibrated_materiality_score":0.2,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025685","json":"https://secwatch.observer/filing/0001493152-26-025685.json","markdown":"https://secwatch.observer/filing/0001493152-26-025685.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226025685/0001493152-26-025685-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226025685/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 16, 2026, the audit committee (the “Audit Committee”) of the Board of Directors of C1 Fund Inc. (the “Company”) approved the dismissal of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm effective as of March 16, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/0001104659-26-032659-index.htm","comparable_excerpt":"Fruci resigned as the Company’s independent accountant at the Company’s request on May 5, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226025685/0001493152-26-025685-index.htm"}},{"accession":"0001437749-26-017078","ticker":"HRZN","company_name":"Horizon Technology Finance Corp","filed_at":"2026-05-14T20:32:25+00:00","headline":"Horizon Tech Finance dismisses RSM, appoints Grant Thornton as auditor","event_type":"other","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","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-017078","json":"https://secwatch.observer/filing/0001437749-26-017078.json","markdown":"https://secwatch.observer/filing/0001437749-26-017078.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/hrzn20260514_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 16, 2026, the audit committee (the “Audit Committee”) of the Board of Directors of C1 Fund Inc. (the “Company”) approved the dismissal of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm effective as of March 16, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/0001104659-26-032659-index.htm","comparable_excerpt":"the Board approved the appointment of Grant Thorton LLP (“GT”) to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ended December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm"}},{"accession":"0001753926-26-000860","ticker":"IPAR","company_name":"INTERPARFUMS INC","filed_at":"2026-05-13T21:21:12+00:00","headline":"Interparfums dismisses Forvis, appoints Grant Thornton as auditor","event_type":"other","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","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001753926-26-000860","json":"https://secwatch.observer/filing/0001753926-26-000860.json","markdown":"https://secwatch.observer/filing/0001753926-26-000860.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/822663/000175392626000860/0001753926-26-000860-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/822663/000175392626000860/ipar-20260508.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 16, 2026, the audit committee (the “Audit Committee”) of the Board of Directors of C1 Fund Inc. (the “Company”) approved the dismissal of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm effective as of March 16, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/0001104659-26-032659-index.htm","comparable_excerpt":"tion S-K, other than, as previously disclosed in Item 9A of the Company’s Annual Report on Form 10-K for the years ended December 31, 2025 and 2024, a material weakness in internal control over financial reporting On May 8, 2026, the Audit Committee appointed Grant Thornton, LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/822663/000175392626000860/0001753926-26-000860-index.htm"}},{"accession":"0001654954-26-003496","ticker":"QMCI","company_name":"QUOTEMEDIA INC","filed_at":"2026-04-14T23:59:59+00:00","headline":"Quotemedia dismisses MNP LLP, appoints GreenGrowth CPAs as auditor","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.2,"calibrated_materiality_score":0.2,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-26-003496","json":"https://secwatch.observer/filing/0001654954-26-003496.json","markdown":"https://secwatch.observer/filing/0001654954-26-003496.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1101433/000165495426003496/0001654954-26-003496-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1101433/000165495426003496/qmci_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 16, 2026, the audit committee (the “Audit Committee”) of the Board of Directors of C1 Fund Inc. (the “Company”) approved the dismissal of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm effective as of March 16, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/0001104659-26-032659-index.htm","comparable_excerpt":"(b) Appointment of New Independent Registered Public Accounting Firm On April 9, 2026, the Company appointed GreenGrowth CPAs (“GreenGrowth”) as the Company’s new independent registered public accounting.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1101433/000165495426003496/0001654954-26-003496-index.htm"}},{"accession":"0001193125-26-126442","ticker":"INFQ","company_name":"Infleqtion, Inc.","filed_at":"2026-03-26T23:59:59+00:00","headline":"Infleqtion dismisses WithumSmith+Brown and engages KPMG as new independent auditor","event_type":"other","sec_items":["4.01","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","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-126442","json":"https://secwatch.observer/filing/0001193125-26-126442.json","markdown":"https://secwatch.observer/filing/0001193125-26-126442.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2007825/000119312526126442/0001193125-26-126442-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2007825/000119312526126442/d35442d8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 16, 2026, the audit committee (the “Audit Committee”) of the Board of Directors of C1 Fund Inc. (the “Company”) approved the dismissal of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm effective as of March 16, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/0001104659-26-032659-index.htm","comparable_excerpt":"(the “Company”) approved the dismissal of WithumSmith+Brown, PC (“Withum”), independent registered public accounting firm to Churchill Capital Corp X (“Churchill”) prior to its business combination (the “Business Combination”) with ColdQuanta, Inc.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2007825/000119312526126442/0001193125-26-126442-index.htm"}},{"accession":"0001477932-26-003407","ticker":"GRVE","company_name":"GROOVE BOTANICALS INC.","filed_at":"2026-05-22T17:58:32+00:00","headline":"Groove Botanicals replaces auditor; prior reports noted going concern doubts","event_type":"other","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","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003407","json":"https://secwatch.observer/filing/0001477932-26-003407.json","markdown":"https://secwatch.observer/filing/0001477932-26-003407.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/0001477932-26-003407-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/grve_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 16, 2026, the audit committee (the “Audit Committee”) of the Board of Directors of C1 Fund Inc. (the “Company”) approved the dismissal of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm effective as of March 16, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/0001104659-26-032659-index.htm","comparable_excerpt":"On May 13, 2026, M. S. 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(the “Company”) approved the dismissal of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm effective as of March 16, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/0001104659-26-032659-index.htm","comparable_excerpt":"As previously disclosed, on April 8, 2026, the audit committee of the board of directors of the Company (the “Board”) approved the engagement of Grant Thornton LLP (“Grant Thornton”) as the independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/0001193125-26-234494-index.htm"}},{"accession":"0001493152-26-020901","ticker":"BMNR","company_name":"BITMINE IMMERSION TECHNOLOGIES, INC.","filed_at":"2026-05-01T23:59:59+00:00","headline":"Bitmine Immersion Technologies dismisses Bush & Associates, appoints KPMG as auditor","event_type":"other","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","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-020901","json":"https://secwatch.observer/filing/0001493152-26-020901.json","markdown":"https://secwatch.observer/filing/0001493152-26-020901.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/0001493152-26-020901-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 16, 2026, the audit committee (the “Audit Committee”) of the Board of Directors of C1 Fund Inc. (the “Company”) approved the dismissal of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm effective as of March 16, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/0001104659-26-032659-index.htm","comparable_excerpt":"pproved the dismissal of Bush & Associates CPA LLC (“ Bush & Associates ”) as the Company’s independent\nregistered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/0001493152-26-020901-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}