{"schema_version":"secwatch.filing_event.v1","accession":"0001171520-25-000366","form_type":"8-K","ticker":"UTKN","cik":"0001919182","company_name":"Universal Token","filed_at":"2025-12-22T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.060959+00:00","generated_at":"2026-05-16T12:28:11.011516+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Universal Token appoints CNGSN & Associates as new auditor, replacing RAO","bullets":["Board selected CNGSN & Associates LLP as independent auditor for FY2025 after competitive process; effective Dec 19, 2025.","Prior auditor RAO's reports on FY2024 financials contained a going concern qualification but no adverse opinion or scope limitation.","No disagreements or reportable events with RAO during FY2024 or subsequent interim period.","RAO letter concurring with 8-K disclosures attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001171520-25-000366","json":"https://secwatch.observer/filing/0001171520-25-000366.json","markdown":"https://secwatch.observer/filing/0001171520-25-000366.md","text":"https://secwatch.observer/filing/0001171520-25-000366.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/0001171520-25-000366-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/eps12377.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T12:28:11.011516+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":"19364e67f88d50fe7bb5f8be113f9a368f34e6bb","claim":"Universal Token dismissed M.S. Mahava Rao as its auditor.","evidence_excerpt":"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,","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/0001171520-25-000366-index.htm","confidence":0.9},{"claim_id":"4d9013059932036915dce880b8064b9cae61ae54","claim":"Universal Token engaged CNGSN & Associates LLP as its auditor.","evidence_excerpt":"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.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/0001171520-25-000366-index.htm","confidence":0.9}],"comparable_filings":[{"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","same event type: other_material","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":"The decision to change accountants to CNGSN from M.S. Mahava Rao\n(“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements\nas of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as\nto the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During\nthe fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with\nRAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/0001171520-25-000366-index.htm","comparable_excerpt":"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.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm"}},{"accession":"0001213900-26-062870","ticker":"OXSQ","company_name":"Oxford Square Capital Corp.","filed_at":"2026-05-29T20:31:12+00:00","headline":"Oxford Square Capital dismisses PwC, engages EY as independent 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","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-062870","json":"https://secwatch.observer/filing/0001213900-26-062870.json","markdown":"https://secwatch.observer/filing/0001213900-26-062870.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/ea0292775-01_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"The decision to change accountants to CNGSN from M.S. Mahava Rao\n(“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements\nas of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as\nto the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During\nthe fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with\nRAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/0001171520-25-000366-index.htm","comparable_excerpt":"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.","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","same event type: other_material","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":"The decision to change accountants to CNGSN from M.S. Mahava Rao\n(“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements\nas of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as\nto the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During\nthe fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with\nRAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/0001171520-25-000366-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","same event type: other_material","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":"The decision to change accountants to CNGSN from M.S. Mahava Rao\n(“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements\nas of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as\nto the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During\nthe fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with\nRAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/0001171520-25-000366-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","same event type: other_material","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":"The decision to change accountants to CNGSN from M.S. Mahava Rao\n(“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements\nas of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as\nto the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During\nthe fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with\nRAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/0001171520-25-000366-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":"0001493152-26-024198","ticker":"SSGC","company_name":"SafeSpace Global Corp","filed_at":"2026-05-18T20:47:03+00:00","headline":"SafeSpace Global's auditor Rodefer Moss resigns; CBIZ CPAs appointed May 15","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","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-024198","json":"https://secwatch.observer/filing/0001493152-26-024198.json","markdown":"https://secwatch.observer/filing/0001493152-26-024198.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"The decision to change accountants to CNGSN from M.S. Mahava Rao\n(“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements\nas of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as\nto the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During\nthe fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with\nRAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/0001171520-25-000366-index.htm","comparable_excerpt":"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.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm"}},{"accession":"0001628280-26-035718","ticker":"DFH","company_name":"Dream Finders Homes, Inc.","filed_at":"2026-05-15T21:20:37+00:00","headline":"Dream Finders Homes dismisses PwC, appoints KPMG as auditor for FY 2026","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","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-035718","json":"https://secwatch.observer/filing/0001628280-26-035718.json","markdown":"https://secwatch.observer/filing/0001628280-26-035718.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/dream-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"The decision to change accountants to CNGSN from M.S. Mahava Rao\n(“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements\nas of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as\nto the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During\nthe fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with\nRAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/0001171520-25-000366-index.htm","comparable_excerpt":"the Audit Committee dismissed PwC as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm"}},{"accession":"0001628280-26-035328","ticker":"TUSK","company_name":"MAMMOTH ENERGY SERVICES, INC.","filed_at":"2026-05-15T12:29:32+00:00","headline":"Mammoth Energy Services replaces auditor Deloitte with Carr, Riggs & Ingram","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","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-035328","json":"https://secwatch.observer/filing/0001628280-26-035328.json","markdown":"https://secwatch.observer/filing/0001628280-26-035328.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/tusk-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"The decision to change accountants to CNGSN from M.S. Mahava Rao\n(“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements\nas of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as\nto the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During\nthe fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with\nRAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1919182/000117152025000366/0001171520-25-000366-index.htm","comparable_excerpt":"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.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}