---
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"
generated_at: "2026-05-15T09:31:56.074221+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# C1 Fund dismisses BDO as auditor, engages CBIZ effective March 17, 2026

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-032659
- JSON: https://secwatch.observer/filing/0001104659-26-032659.json
- Plain text: https://secwatch.observer/filing/0001104659-26-032659.txt

## 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_url: https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/0001104659-26-032659-index.htm
- 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_url: https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/0001104659-26-032659-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.