8-K/A
filed March 26, 2026, 7:59 PM ET
ticker CFND
CIK 0002044327
other material
confidence medium
sentiment neutral
materiality 0.30
C1 Fund files BDO letter confirming auditor change; letter content not summarized
C1 Fund Inc.
- Amendment filed to disclose receipt of BDO letter dated March 24, 2026.
- Original 8-K disclosed BDO dismissal and CBIZ engagement as auditor.
- BDO letter filed as Exhibit 16.1; no disagreement stated in filing text.
- CBIZ engaged on March 17, 2026 to audit FY2025 financial statements.
Machine-readable event card
- schema_version
- secwatch.filing_event.v1
- accession
- 0001104659-26-034960
- form_type
- 8-K/A
- ticker
- CFND
- cik
- 0002044327
- company_name
- C1 Fund Inc.
- filed_at
- 2026-03-26T23:59:59+00:00
- discovered_at
- 2026-05-14T18:02:37.108044+00:00
- generated_at
- 2026-05-15T08:54:58.189718+00:00
- sec_items
- ["4.01", "9.01"]
- event_type
- other_material
- sentiment
- neutral
- materiality_score
- 0.3
- calibrated_materiality_score
- 0.3
- confidence
- medium
- secwatch_canonical_url
- https://secwatch.observer/filing/0001104659-26-034960
- json_url
- https://secwatch.observer/filing/0001104659-26-034960.json
- markdown_url
- https://secwatch.observer/filing/0001104659-26-034960.md
- text_url
- https://secwatch.observer/filing/0001104659-26-034960.txt
- edgar_index_url
- https://www.sec.gov/Archives/edgar/data/2044327/000110465926034960/0001104659-26-034960-index.htm
- edgar_primary_document_url
- https://www.sec.gov/Archives/edgar/data/2044327/000110465926034960/tm269843d1_8ka.htm
- generated_by_model
- deepseek-v4-flash:cloud@v2
- review_status
- machine_generated
- human_reviewed
- false
- corrected
- false
- correction_note
- null
- correction_timestamp
- null
- superseded_by
- null
Comparable filings
OXSQ
Oxford Square Capital dismisses PwC, engages EY as independent auditor
Oxford Square Capital Corp.
May 29, 2026, 4:31 PM ET
other_material
Items 4.01, 9.01
same fact type: auditor_change
same SEC item: 4.01, 9.01
same event type: other_material
similar materiality
This filing
ngaged CBIZ on March 17, 2026. The Company will work with CBIZ to complete its audit of the Company’s financial statements
Comparable filing
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.
Filing page
SEC filing
AEYE
AudioEye dismisses MaloneBailey, appoints RSM as new auditor
AUDIOEYE INC
May 26, 2026, 4:18 PM ET
other_material
Items 4.01, 9.01
same fact type: auditor_change
same SEC item: 4.01, 9.01
same event type: other_material
similar materiality
This filing
ngaged CBIZ on March 17, 2026. The Company will work with CBIZ to complete its audit of the Company’s financial statements
Comparable filing
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.
Filing page
SEC filing
SSGC
SafeSpace Global's auditor Rodefer Moss resigns; CBIZ CPAs appointed May 15
SafeSpace Global Corp
May 18, 2026, 4:47 PM ET
other_material
Items 4.01, 9.01
same fact type: auditor_change
same SEC item: 4.01, 9.01
same event type: other_material
similar materiality
This filing
ngaged CBIZ on March 17, 2026. The Company will work with CBIZ to complete its audit of the Company’s financial statements
Comparable filing
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.
Filing page
SEC filing
FRPH
FRP Holdings appoints Forvis Mazars as independent auditor, dismisses Baker Tilly
FRP HOLDINGS, INC.
May 15, 2026, 10:46 AM ET
other_material
Items 4.01, 9.01
same fact type: auditor_change
same SEC item: 4.01, 9.01
same event type: other_material
similar materiality
This filing
ngaged CBIZ on March 17, 2026. The Company will work with CBIZ to complete its audit of the Company’s financial statements
Comparable filing
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.
Filing page
SEC filing
SUI
Sun Communities engages Deloitte as auditor; Grant Thornton exit with no disagreements
SUN COMMUNITIES INC
May 13, 2026, 4:23 PM ET
other_material
Items 4.01, 9.01
same fact type: auditor_change
same SEC item: 4.01, 9.01
same event type: other_material
similar materiality
This filing
ngaged CBIZ on March 17, 2026. The Company will work with CBIZ to complete its audit of the Company’s financial statements
Comparable filing
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.
Filing page
SEC filing
BCRD
BlueOne Technologies replaces auditor and completes name change
BlueOne Card, Inc.
May 13, 2026, 12:54 PM ET
other_material
Items 4.01, 8.01, 9.01
same fact type: auditor_change
same SEC item: 4.01, 9.01
same event type: other_material
similar materiality
This filing
ngaged CBIZ on March 17, 2026. The Company will work with CBIZ to complete its audit of the Company’s financial statements
Comparable filing
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
Filing page
SEC filing
ACR
ACRES Commercial Realty Corp. dismisses EY, appoints PwC as auditor effective Q1 2026
ACRES Commercial Realty Corp.
April 30, 2026, 7:59 PM ET
other_material
Items 4.01, 9.01
same fact type: auditor_change
same SEC item: 4.01, 9.01
same event type: other_material
similar materiality
This filing
ngaged CBIZ on March 17, 2026. The Company will work with CBIZ to complete its audit of the Company’s financial statements
Comparable filing
On April 27, 2026, the Audit Committee approved the engagement of PricewaterhouseCoopers LLP
Filing page
SEC filing
Gaucho Group Holdings, Inc.
Gaucho Group Holdings auditor Marcum resigns; CBIZ CPAs engaged as new auditor
Gaucho Group Holdings, Inc.
April 30, 2026, 7:59 PM ET
other_material
Items 4.01, 9.01
same fact type: auditor_change
same SEC item: 4.01, 9.01
same event type: other_material
similar materiality
This filing
ngaged CBIZ on March 17, 2026. The Company will work with CBIZ to complete its audit of the Company’s financial statements
Comparable filing
n information provided by Marcum LLP (“Marcum”), on April 30, 2026, Gaucho Group Holdings, Inc. (the “Company”)
Filing page
SEC filing
This headline and bullets were generated automatically by deepseek-v4-flash:cloud@v2 from the public filing. Read the source on SEC.gov before relying on any specific claim. Not investment advice.
See methodology for how this pipeline works.