{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-26-000307","form_type":"8-K","ticker":"JANL","cik":"0001133062","company_name":"JANEL CORP","filed_at":"2026-01-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.600065+00:00","generated_at":"2026-05-16T11:38:07.657054+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Janel Corporation dismisses Prager Metis as auditor, engages Baker Tilly for FY2026","bullets":["Dismissed Prager Metis CPAs, LLC as independent auditor effective December 30, 2025.","Engaged Baker Tilly US, LLP as new independent registered public accounting firm for fiscal year 2026 audit.","Audit reports for FY2024 and FY2025 contained no adverse opinion, disagreement, or reportable events.","No disagreements or reportable events during subsequent period through December 30, 2025.","Company requested and received a letter from Prager to SEC, attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-000307","json":"https://secwatch.observer/filing/0001140361-26-000307.json","markdown":"https://secwatch.observer/filing/0001140361-26-000307.md","text":"https://secwatch.observer/filing/0001140361-26-000307.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1133062/000114036126000307/0001140361-26-000307-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1133062/000114036126000307/ef20062342_form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T11:38:07.657054+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":"199a6303bb93f283df6e0153ad305bd66ae12cfa","claim":"JANEL CORP engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"Also on, and effective as of, December 30, 2025, the Committee approved the engagement of Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm for the Company’s fiscal year 2026 audit.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1133062/000114036126000307/0001140361-26-000307-index.htm","confidence":1.0},{"claim_id":"e9003c9329688318306838b42790868cd6d6e4ac","claim":"JANEL CORP dismissed Prager Metis CPAs, LLC as its auditor.","evidence_excerpt":"approved the dismissal of Prager Metis CPAs, LLC (“Prager”) 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/1133062/000114036126000307/0001140361-26-000307-index.htm","confidence":1.0}],"comparable_filings":[{"accession":"0001437749-26-017078","ticker":"HRZN","company_name":"Horizon Technology 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(“Baker\n Tilly”) as the Company’s independent registered public accounting firm for the Company’s fiscal year 2026 audit.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1133062/000114036126000307/0001140361-26-000307-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":"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, 9.01","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":"Also on, and effective as of, December 30, 2025, the Committee approved the engagement of Baker Tilly US, LLP (“Baker\n Tilly”) as the Company’s independent registered public accounting firm for the Company’s fiscal year 2026 audit.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1133062/000114036126000307/0001140361-26-000307-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":"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":"Also on, and effective as of, December 30, 2025, the Committee approved the engagement of Baker Tilly US, LLP (“Baker\n Tilly”) as the Company’s independent registered public accounting firm for the Company’s fiscal year 2026 audit.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1133062/000114036126000307/0001140361-26-000307-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":"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":"Also on, and effective as of, December 30, 2025, the Committee approved the engagement of Baker Tilly US, LLP (“Baker\n Tilly”) as the Company’s independent registered public accounting firm for the Company’s fiscal year 2026 audit.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1133062/000114036126000307/0001140361-26-000307-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":"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","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":"Also on, and effective as of, December 30, 2025, the Committee approved the engagement of Baker Tilly US, LLP (“Baker\n Tilly”) as the Company’s independent registered public accounting firm for the Company’s fiscal year 2026 audit.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1133062/000114036126000307/0001140361-26-000307-index.htm","comparable_excerpt":"On May 13, 2026, M. S. Madhava Rao, Chartered Accountant (PCAOB ID 06662) (“Madhava Rao”) resigned as the independent registered public accounting firm of GROOVE BOTANICALS, INC., a Nevada corporation (the “Company”), effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/0001477932-26-003407-index.htm"}},{"accession":"0001193125-26-234494","ticker":"RMIX","company_name":"Suncrete, Inc.","filed_at":"2026-05-21T20:26:49+00:00","headline":"Suncrete changes auditor to Grant Thornton; prior auditor flagged going concern","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","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-234494","json":"https://secwatch.observer/filing/0001193125-26-234494.json","markdown":"https://secwatch.observer/filing/0001193125-26-234494.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/0001193125-26-234494-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/d153034d8ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Also on, and effective as of, December 30, 2025, the Committee approved the engagement of Baker Tilly US, LLP (“Baker\n Tilly”) as the Company’s independent registered public accounting firm for the Company’s fiscal year 2026 audit.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1133062/000114036126000307/0001140361-26-000307-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, 9.01","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":"Also on, and effective as of, December 30, 2025, the Committee approved the engagement of Baker Tilly US, LLP (“Baker\n Tilly”) as the Company’s independent registered public accounting firm for the Company’s fiscal year 2026 audit.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1133062/000114036126000307/0001140361-26-000307-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"}},{"accession":"0001193125-26-161712","ticker":"HGTXU","company_name":"HUGOTON ROYALTY TRUST","filed_at":"2026-04-17T23:59:59+00:00","headline":"Hugoton Royalty Trust dismisses auditor Grant Thornton; 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Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}