{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-064120","form_type":"8-K","ticker":"BVFL","cik":"0001302387","company_name":"BV Financial, Inc.","filed_at":"2026-02-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.754535+00:00","generated_at":"2026-05-16T01:05:24.168432+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"BV Financial dismisses Forvis Mazars as auditor, appoints Crowe LLP","bullets":["Audit Committee approved dismissal of Forvis Mazars effective after 2025 10-K filing.","No disagreements or reportable events with Forvis Mazars during 2023-2024 audits.","Crowe LLP engaged as new independent auditor for fiscal 2026, subject to standard procedures."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-064120","json":"https://secwatch.observer/filing/0001193125-26-064120.json","markdown":"https://secwatch.observer/filing/0001193125-26-064120.md","text":"https://secwatch.observer/filing/0001193125-26-064120.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1302387/000119312526064120/0001193125-26-064120-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1302387/000119312526064120/bvfl-20260220.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T01:05:24.168432+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":"8e45c1d82418eaa7ee4bac1bab89a7bc696e94f0","claim":"BV Financial, Inc. dismissed Forvis Mazars, LLP as its auditor.","evidence_excerpt":"On February 20, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of BV Financial, Inc. (the “Company”) approved the dismissal of Forvis Mazars, LLP (“Forvis Mazars”) as the Company's independent registered public accounting firm effective upon completion by Forvis Mazars of its audit of the Company's consolidated financial statements for the fiscal year ended December 31, 2025 and the filing of the Company's 2025 Annual Report on Form 10-K (the \"Effective Date\").","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1302387/000119312526064120/0001193125-26-064120-index.htm","confidence":0.9},{"claim_id":"eef62e99751004f6b8f2d4dab1472f15dd0498f7","claim":"BV Financial, Inc. engaged Crowe LLP as its auditor.","evidence_excerpt":"Concurrently, the Audit Committee approved the engagement of Crowe LLP (“Crowe”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2026, effective as of the Effect Date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1302387/000119312526064120/0001193125-26-064120-index.htm","confidence":0.9}],"comparable_filings":[{"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":"On February 20, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of BV Financial, Inc. 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(the “Company”) approved the dismissal of Forvis Mazars, LLP (“Forvis Mazars”) as the Company's independent registered public accounting firm effective upon completion by Forvis Mazars of its audit of the Company's consolidated financial statements for the fiscal year ended December 31, 2025 and the filing of the Company's 2025 Annual Report on Form 10-K (the \"Effective Date\").","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1302387/000119312526064120/0001193125-26-064120-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":"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 February 20, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of BV Financial, Inc. 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(the “Company”) approved the dismissal of Forvis Mazars, LLP (“Forvis Mazars”) as the Company's independent registered public accounting firm effective upon completion by Forvis Mazars of its audit of the Company's consolidated financial statements for the fiscal year ended December 31, 2025 and the filing of the Company's 2025 Annual Report on Form 10-K (the \"Effective Date\").","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1302387/000119312526064120/0001193125-26-064120-index.htm","comparable_excerpt":"ndependent registered public accounting firm and dismissed Salberg & Company, P.A. (“Salberg”) from that role. 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(the “Company”) approved the dismissal of Forvis Mazars, LLP (“Forvis Mazars”) as the Company's independent registered public accounting firm effective upon completion by Forvis Mazars of its audit of the Company's consolidated financial statements for the fiscal year ended December 31, 2025 and the filing of the Company's 2025 Annual Report on Form 10-K (the \"Effective Date\").","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1302387/000119312526064120/0001193125-26-064120-index.htm","comparable_excerpt":"On April 27, 2026, the Audit Committee approved the engagement of PricewaterhouseCoopers LLP","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526197206/0001193125-26-197206-index.htm"}},{"accession":"0001493152-26-020584","ticker":null,"company_name":"Gaucho Group Holdings, Inc.","filed_at":"2026-04-30T23:59:59+00:00","headline":"Gaucho Group Holdings auditor Marcum resigns; CBIZ CPAs engaged 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/0001493152-26-020584","json":"https://secwatch.observer/filing/0001493152-26-020584.json","markdown":"https://secwatch.observer/filing/0001493152-26-020584.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1559998/000149315226020584/0001493152-26-020584-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1559998/000149315226020584/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 20, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of BV Financial, Inc. (the “Company”) approved the dismissal of Forvis Mazars, LLP (“Forvis Mazars”) as the Company's independent registered public accounting firm effective upon completion by Forvis Mazars of its audit of the Company's consolidated financial statements for the fiscal year ended December 31, 2025 and the filing of the Company's 2025 Annual Report on Form 10-K (the \"Effective Date\").","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1302387/000119312526064120/0001193125-26-064120-index.htm","comparable_excerpt":"n information provided by Marcum LLP (“Marcum”), on April 30, 2026, Gaucho Group Holdings, Inc. (the “Company”)","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1559998/000149315226020584/0001493152-26-020584-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}