secwatch / observer
8-K filed December 22, 2025, 6:59 PM ET ticker UTKN CIK 0001919182
other material confidence high sentiment neutral materiality 0.45

Universal Token appoints CNGSN & Associates as new auditor, replacing RAO

Universal Token

Machine-readable event card

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0001171520-25-000366
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0001919182
company_name
Universal Token
filed_at
2025-12-22T23:59:59+00:00
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generated_at
2026-05-16T12:28:11.011516+00:00
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0.45
confidence
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edgar_index_url
https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/0001171520-25-000366-index.htm
edgar_primary_document_url
https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/eps12377.htm
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Source-grounded claims

19364e67f88d50fe7bb5f8be113f9a368f34e6bb

Universal Token dismissed M.S. Mahava Rao as its auditor.

The decision to change accountants to CNGSN from M.S. Mahava Rao (“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements as of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as to the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During the fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with RAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,

SEC 8-K Item 4.01/4.02 confidence 0.9 SEC evidence

4d9013059932036915dce880b8064b9cae61ae54

Universal Token engaged CNGSN & Associates LLP as its auditor.

the Committee approved the appointment of CNGSN & Associates LLP (“CNGSN”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.

SEC 8-K Item 4.01/4.02 confidence 0.9 SEC evidence

Comparable filings

MXL

MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026

MAXLINEAR, INC June 1, 2026, 4:35 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

The decision to change accountants to CNGSN from M.S. Mahava Rao (“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements as of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as to the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During the fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with RAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,

Comparable filing

On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. (the “Company”) dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm, effective immediately.

Filing page SEC filing

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

The decision to change accountants to CNGSN from M.S. Mahava Rao (“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements as of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as to the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During the fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with RAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,

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

SVCO

Silvaco dismisses Baker Tilly, appoints KPMG as independent auditor

Silvaco Group, Inc. May 27, 2026, 5:25 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

The decision to change accountants to CNGSN from M.S. Mahava Rao (“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements as of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as to the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During the fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with RAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,

Comparable filing

on May 27, 2026, KPMG LLP (“KPMG”) was engaged as the Company’s 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

The decision to change accountants to CNGSN from M.S. Mahava Rao (“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements as of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as to the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During the fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with RAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,

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

WAST

Waste Energy Corp. replaces independent auditor; Integrität resigns, M&K CPAs appointed

WASTE ENERGY CORP. May 22, 2026, 4:24 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

The decision to change accountants to CNGSN from M.S. Mahava Rao (“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements as of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as to the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During the fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with RAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,

Comparable filing

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.

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

The decision to change accountants to CNGSN from M.S. Mahava Rao (“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements as of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as to the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During the fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with RAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,

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

DFH

Dream Finders Homes dismisses PwC, appoints KPMG as auditor for FY 2026

Dream Finders Homes, Inc. May 15, 2026, 5:20 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

The decision to change accountants to CNGSN from M.S. Mahava Rao (“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements as of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as to the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During the fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with RAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,

Comparable filing

the Audit Committee dismissed PwC as the Company’s independent registered public accounting firm.

Filing page SEC filing

TUSK

Mammoth Energy Services replaces auditor Deloitte with Carr, Riggs & Ingram

MAMMOTH ENERGY SERVICES, INC. May 15, 2026, 8:29 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

The decision to change accountants to CNGSN from M.S. Mahava Rao (“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements as of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as to the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During the fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with RAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,

Comparable filing

Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. (“CRI”) as its new independent registered public accounting firm.

Filing page SEC filing

Source: SEC EDGAR
accession 0001171520-25-000366

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.