{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-267066","form_type":"8-K/A","ticker":"SPIR","cik":"0001816017","company_name":"Spire Global, Inc.","filed_at":"2025-11-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.563460+00:00","generated_at":"2026-05-17T00:22:52.256312+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":"Spire Global confirms PwC resignation effective Nov 3, 2025; KPMG appointed as new auditor","bullets":["PwC resigned as independent auditor effective upon filing of Q2 2025 10-Q on November 3, 2025.","KPMG engagement as auditor for FY 2025 commenced immediately after PwC's resignation.","No disagreements with PwC on accounting principles; prior audit reports included going concern qualification.","Material weaknesses in internal controls previously disclosed in 2023 and 2024 filings remain acknowledged.","Company confirms no prior consulting with KPMG on accounting matters before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-267066","json":"https://secwatch.observer/filing/0001193125-25-267066.json","markdown":"https://secwatch.observer/filing/0001193125-25-267066.md","text":"https://secwatch.observer/filing/0001193125-25-267066.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1816017/000119312525267066/0001193125-25-267066-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1816017/000119312525267066/spir-20250715.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T00:22:52.256312+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":"c6c365956986720f3a07de07fc6b42b82f4a5b75","claim":"PricewaterhouseCoopers LLP resigned as auditor of Spire Global, Inc..","evidence_excerpt":"On November 3, 2025 (the “Effective Date”), the Company filed the Quarterly Report, and PwC’s resignation was effective immediately thereafter.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1816017/000119312525267066/0001193125-25-267066-index.htm","confidence":0.9},{"claim_id":"c904f377ca6255f6a8a719f2caed132cd41f181c","claim":"Spire Global, Inc. engaged KPMG LLP as its auditor.","evidence_excerpt":"On the Effective Date, immediately following the filing of the Quarterly Report, KPMG’s engagement as the Company’s independent registered public accounting firm for the year-end audit for the fiscal year ending December 31, 2025 commenced.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1816017/000119312525267066/0001193125-25-267066-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":"On November 3, 2025 (the “Effective Date”), the Company filed the Quarterly Report, and PwC’s resignation was effective immediately thereafter.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1816017/000119312525267066/0001193125-25-267066-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":"On November 3, 2025 (the “Effective Date”), the Company filed the Quarterly Report, and PwC’s resignation was effective immediately thereafter.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1816017/000119312525267066/0001193125-25-267066-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":"On November 3, 2025 (the “Effective Date”), the Company filed the Quarterly Report, and PwC’s resignation was effective immediately thereafter.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1816017/000119312525267066/0001193125-25-267066-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":"On November 3, 2025 (the “Effective Date”), the Company filed the Quarterly Report, and PwC’s resignation was effective immediately thereafter.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1816017/000119312525267066/0001193125-25-267066-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":"On November 3, 2025 (the “Effective Date”), the Company filed the Quarterly Report, and PwC’s resignation was effective immediately thereafter.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1816017/000119312525267066/0001193125-25-267066-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":"On November 3, 2025 (the “Effective Date”), the Company filed the Quarterly Report, and PwC’s resignation was effective immediately thereafter.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1816017/000119312525267066/0001193125-25-267066-index.htm","comparable_excerpt":"On May 13, 2026, M. 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Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}