{"schema_version":"secwatch.filing_event.v1","accession":"0001185185-26-001435","form_type":"8-K","ticker":"ALOY","cik":"0001567900","company_name":"REALLOYS INC.","filed_at":"2026-04-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.485608+00:00","generated_at":"2026-05-15T05:19:43.862820+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Realloys dismisses Victor Mokuolo CPA, appoints Grassi & Co. as new auditor","bullets":["Dismissed Victor Mokuolo CPA PLLC on April 17, 2026; no disagreements or reportable events in past two fiscal years.","Prior audit reports had a going-concern explanatory paragraph but were otherwise unqualified.","Appointed Grassi & Co. CPAs, P.C. on April 20, 2026 for the 2026 audit, approved by audit committee.","No consultations with Grassi & Co. during fiscal years 2024 or 2025, nor interim period through April 20, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-26-001435","json":"https://secwatch.observer/filing/0001185185-26-001435.json","markdown":"https://secwatch.observer/filing/0001185185-26-001435.md","text":"https://secwatch.observer/filing/0001185185-26-001435.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/realloys8k030626.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T05:19:43.862820+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":"e20acc8a868281da4b646a1f6450b396dbb3bb9b","claim":"REALLOYS INC. engaged Grassi & Co. CPAs, P.C. as its auditor.","evidence_excerpt":"On April 20, 2026, the Company engaged Grassi & Co. CPAs, P.C. as its new independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm","confidence":0.9},{"claim_id":"e3932a5701032f4f56441c8232132e7e9f7ff6f2","claim":"REALLOYS INC. dismissed Victor Mokuolo CPA PLLC as its auditor.","evidence_excerpt":"On April 17, 2026, REalloys Inc. (the “Company”) dismissed Victor Mokuolo CPA PLLC (“VMCPA”) as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0000844059-26-000071","ticker":"FRPH","company_name":"FRP HOLDINGS, INC.","filed_at":"2026-05-15T14:46:11+00:00","headline":"FRP Holdings appoints Forvis Mazars as independent auditor, dismisses Baker Tilly","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"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/0000844059-26-000071","json":"https://secwatch.observer/filing/0000844059-26-000071.json","markdown":"https://secwatch.observer/filing/0000844059-26-000071.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/frph-20260515.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 20, 2026, the Company engaged Grassi & Co. 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CPAs, P.C. as its new independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm","comparable_excerpt":"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","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/0001683168-26-003783-index.htm"}},{"accession":"0001213900-26-046612","ticker":"ITP","company_name":"IT TECH PACKAGING, INC.","filed_at":"2026-04-22T23:59:59+00:00","headline":"IT Tech Packaging replaces auditor: GGF resigns, Montis appointed effective April 22, 2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.35,"calibrated_materiality_score":0.35,"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/0001213900-26-046612","json":"https://secwatch.observer/filing/0001213900-26-046612.json","markdown":"https://secwatch.observer/filing/0001213900-26-046612.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1358190/000121390026046612/0001213900-26-046612-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1358190/000121390026046612/ea0287355-8k_ittech.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 20, 2026, the Company engaged Grassi & Co. 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CPAs, P.C. as its new independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm","comparable_excerpt":"the Committee dismissed Deloitte & Touche LLP (“Deloitte”) as independent registered public accounting firm of the Company effective April 14, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1695295/000143774926012705/0001437749-26-012705-index.htm"}},{"accession":"0001493152-26-017801","ticker":"GWTI","company_name":"GREENWAY TECHNOLOGIES, INC. & SUBSIDIARIES","filed_at":"2026-04-17T23:59:59+00:00","headline":"Greenway Technologies auditor Assurance Dimensions resigns; Stephano Slack engaged","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.25,"calibrated_materiality_score":0.25,"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/0001493152-26-017801","json":"https://secwatch.observer/filing/0001493152-26-017801.json","markdown":"https://secwatch.observer/filing/0001493152-26-017801.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1572386/000149315226017801/0001493152-26-017801-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1572386/000149315226017801/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 20, 2026, the Company engaged Grassi & Co. 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CPAs, P.C. as its new independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm","comparable_excerpt":"On April 14, 2026, the Audit Committee approved the engagement of Ernst & Young LLP (US) (“EY US”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1730463/000173046326000049/0001730463-26-000049-index.htm"}},{"accession":"0001722556-26-000008","ticker":"BGFR","company_name":"BestGofer Inc.","filed_at":"2026-04-14T23:59:59+00:00","headline":"BestGofer reverses auditor change; reappoints Barton CPA PLLC","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"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/0001722556-26-000008","json":"https://secwatch.observer/filing/0001722556-26-000008.json","markdown":"https://secwatch.observer/filing/0001722556-26-000008.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000008/0001722556-26-000008-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000008/bgof-20260408_8ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 20, 2026, the Company engaged Grassi & Co. CPAs, P.C. as its new independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm","comparable_excerpt":"the Board of Directors reappointed Barton CPA PLLC (“Barton”), PCAOB Firm ID 6968, as the Company’s independent registered public accounting firm, effective immediately","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000008/0001722556-26-000008-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}