{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-25-043599","form_type":"8-K","ticker":"IREN","cik":"0001878848","company_name":"IREN Ltd","filed_at":"2025-11-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.955323+00:00","generated_at":"2026-05-16T16:15:29.612453+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"IREN appoints KPMG as new auditor, dismisses prior auditor RCGT","bullets":["KPMG appointed as independent registered public accounting firm effective November 27, 2025.","Raymond Chabot Grant Thornton (RCGT) dismissed as auditor on November 26, 2025.","No disagreements with RCGT on accounting principles or audit scope during covered periods.","Only reportable event: material weakness in internal controls over financial reporting disclosed in FY 2024 20-F.","RCGT's FY 2024 audit included a going concern explanatory paragraph; FY 2025 audit unmodified."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-25-043599","json":"https://secwatch.observer/filing/0001140361-25-043599.json","markdown":"https://secwatch.observer/filing/0001140361-25-043599.md","text":"https://secwatch.observer/filing/0001140361-25-043599.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125043599/0001140361-25-043599-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125043599/ef20060170_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T16:15:29.612453+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":"2d9192ca452cd4e0d79dfccdfed98281f24435bd","claim":"IREN Ltd dismissed Raymond Chabot Grant Thornton LLP as its auditor.","evidence_excerpt":"In connection with the appointment of KPMG, on November 26, 2025, Raymond Chabot Grant Thornton LLP (“RCGT”) was dismissed 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/1878848/000114036125043599/0001140361-25-043599-index.htm","confidence":0.9},{"claim_id":"fde3ab458b9c16c2ade7e9101e62443840cc9139","claim":"IREN Ltd engaged KPMG LLP as its auditor.","evidence_excerpt":"On November 27 , 2025, KPMG LLP (“KPMG”) was appointed as the independent registered public accounting firm of IREN Limited (the “Company”), effective November 27 , 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125043599/0001140361-25-043599-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, 9.01","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":"In connection with the appointment of KPMG, on November 26, 2025, Raymond Chabot Grant Thornton LLP (“RCGT”) was dismissed as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125043599/0001140361-25-043599-index.htm","comparable_excerpt":"On August 13, 2025, the Board of Directors of Groovy Company, Inc. (the “Company” or the “Registrant”), acting in its capacity as the body charged with the audit oversight function in the absence of a separately designated audit committee, dismissed Olayinka Oyebola & Co. (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, 9.01","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":"In connection with the appointment of KPMG, on November 26, 2025, Raymond Chabot Grant Thornton LLP (“RCGT”) was dismissed as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125043599/0001140361-25-043599-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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(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":"0001628280-26-038540","ticker":"SVCO","company_name":"Silvaco Group, Inc.","filed_at":"2026-05-27T21:25:17+00:00","headline":"Silvaco dismisses Baker Tilly, appoints KPMG as independent auditor","event_type":"other_material","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, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-038540","json":"https://secwatch.observer/filing/0001628280-26-038540.json","markdown":"https://secwatch.observer/filing/0001628280-26-038540.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/svco-20260521.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"In connection with the appointment of KPMG, on November 26, 2025, Raymond Chabot Grant Thornton LLP (“RCGT”) was dismissed as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125043599/0001140361-25-043599-index.htm","comparable_excerpt":"on May 27, 2026, KPMG LLP (“KPMG”) was engaged as the Company’s independent registered public accounting firm","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-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","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":"In connection with the appointment of KPMG, on November 26, 2025, Raymond Chabot Grant Thornton LLP (“RCGT”) was dismissed as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125043599/0001140361-25-043599-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":"0001493152-26-025033","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-22T20:24:34+00:00","headline":"Waste Energy Corp. replaces independent auditor; Integrität resigns, M&K CPAs appointed","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025033","json":"https://secwatch.observer/filing/0001493152-26-025033.json","markdown":"https://secwatch.observer/filing/0001493152-26-025033.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"In connection with the appointment of KPMG, on November 26, 2025, Raymond Chabot Grant Thornton LLP (“RCGT”) was dismissed as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125043599/0001140361-25-043599-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee and Board of Directors approved the engagement of M&K CPAs, PLLC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of customary client acceptance procedures and execution of a final engagement letter.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-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, 9.01","similar materiality"],"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":"In connection with the appointment of KPMG, on November 26, 2025, Raymond Chabot Grant Thornton LLP (“RCGT”) was dismissed as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125043599/0001140361-25-043599-index.htm","comparable_excerpt":"On May 13, 2026, M. 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Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}