{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-085376","form_type":"8-K","ticker":"SUNB","cik":"0002083785","company_name":"Sunbelt Rentals Holdings, Inc.","filed_at":"2026-03-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.218630+00:00","generated_at":"2026-05-15T22:53:05.140251+00:00","sec_items":["2.01","3.02","3.03","4.01","5.01","5.02","7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Sunbelt Rentals completes U.S. redomiciliation; shares begin trading NYSE/LSE under SUNB on March 2","bullets":["Each Ashtead ordinary share exchanged for one Sunbelt Rentals share; Ashtead becomes wholly owned subsidiary.","PwC UK resigned as auditor; PwC US appointed as independent registered public accounting firm for FY ending April 30, 2026.","Outstanding LTIP awards modified: holding periods and performance underpins removed; performance vested at 85.5% of max.","Sunbelt Rentals adopted 2026 Omnibus Equity Incentive Plan with 18.2M shares reserved; director compensation policy also adopted.","Indemnification agreements entered with directors and executive officers effective Feb 25, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-085376","json":"https://secwatch.observer/filing/0001193125-26-085376.json","markdown":"https://secwatch.observer/filing/0001193125-26-085376.md","text":"https://secwatch.observer/filing/0001193125-26-085376.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083785/000119312526085376/0001193125-26-085376-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083785/000119312526085376/d121042d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T22:53:05.140251+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":"37f8eef711eebd98cafe9f1d839bb9a00f152e5f","claim":"Sunbelt Rentals Holdings, Inc. engaged PricewaterhouseCoopers LLP, United States as its auditor.","evidence_excerpt":"PricewaterhouseCoopers LLP, United Kingdom (“ PwC UK ”) audited the consolidated financial statements of Ashtead as of April 30, 2025 and 2024 and for the years ended April 30, 2025 and 2024. In connection with the completion of the U.S. Redomiciliation, on March 2, 2026, the Audit Committee of the Board of Directors of Ashtead accepted notice of the resignation of PwC UK as the Company’s independent registered public accounting firm. Subsequently, the Audit Committee of the Board of Directors of Sunbelt Rentals (the “ Board ”) appointed PricewaterhouseCoopers LLP, United States (“ PwC US ”) as the independent registered public accounting firm of Sunbelt Rentals for the fiscal year ending April 30, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2083785/000119312526085376/0001193125-26-085376-index.htm","confidence":0.9},{"claim_id":"bf81cb395e16f8bac751ed7f5cf0057dde0f3828","claim":"PricewaterhouseCoopers LLP, United Kingdom resigned as auditor of Sunbelt Rentals Holdings, Inc..","evidence_excerpt":"on March 2, 2026, the Audit Committee of the Board of Directors of Ashtead accepted notice of the resignation of PwC UK as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2083785/000119312526085376/0001193125-26-085376-index.htm","confidence":0.9},{"claim_id":"a22975d2e3ba55d4bae52c57253811a9d1c30dd0","claim":"Sunbelt Rentals Holdings, Inc. underwent a change of control involving Ashtead Group plc (closed 2026-02-27).","evidence_excerpt":"Redomiciliation Sunbelt Rentals Holdings, Inc., a Delaware corporation (“ Sunbelt Rentals ”), has become the parent holding company of Ashtead Group plc, a company limited by shares incorporated under the laws of England and Wales (“ Ashtead ”) pursuant to a court-approved scheme of arrangement under Part 26 of the U.K.","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/2083785/000119312526085376/0001193125-26-085376-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001213900-26-048635","ticker":"QUCY","company_name":"Quantum Cyber N.V.","filed_at":"2026-04-28T23:59:59+00:00","headline":"Quantum Cyber N.V. issues $6M preferred shares; David Lazar gains >95% voting control and Co-CEO resigns","event_type":"other_material","sec_items":["1.01","3.02","5.01","5.02","5.03","5.07","9.01"],"materiality_score":0.9,"calibrated_materiality_score":0.9,"match_reasons":["same fact type: ma_transaction","same SEC item: 3.02, 5.01, 5.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-048635","json":"https://secwatch.observer/filing/0001213900-26-048635.json","markdown":"https://secwatch.observer/filing/0001213900-26-048635.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1874252/000121390026048635/0001213900-26-048635-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1874252/000121390026048635/ea0288083-8k_quantum.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Redomiciliation Sunbelt Rentals Holdings, Inc., a Delaware corporation (“ Sunbelt Rentals ”), has become the parent holding company of Ashtead Group plc, a company limited by shares incorporated under the laws of England and Wales (“ Ashtead ”) pursuant to a court-approved scheme of arrangement under Part 26 of the U.K.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083785/000119312526085376/0001193125-26-085376-index.htm","comparable_excerpt":"On February 13, 2026, we entered into the Purchase Agreement with David Lazar, the First Closing Shares were issued on February 17, 2026, and the Second Closing Shares were issued on April 22, 2026. As a result of the transactions set out in the Purchase Agreement, Mr. Lazar became the holder of over 95% of the voting rights of our issued and outstanding shares, on a fully-diluted basis, and became the controlling shareholder.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1874252/000121390026048635/0001213900-26-048635-index.htm"}},{"accession":"0001628280-26-037912","ticker":"OCTV","company_name":"Octave Intelligence plc","filed_at":"2026-05-26T10:02:50+00:00","headline":"Octave Intelligence completes spin-off from Hexagon; draws $625M credit facility, changes auditor","event_type":"other_material","sec_items":["1.01","2.03","4.01","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 5.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-037912","json":"https://secwatch.observer/filing/0001628280-26-037912.json","markdown":"https://secwatch.observer/filing/0001628280-26-037912.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/octaveintelligenceplcclosi.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"PricewaterhouseCoopers LLP, United Kingdom (“ PwC UK ”) audited the consolidated financial statements of Ashtead as of April 30, 2025 and 2024 and for the years ended April 30, 2025 and 2024. In connection with the completion of the U.S. Redomiciliation, on March 2, 2026, the Audit Committee of the Board of Directors of Ashtead accepted notice of the resignation of PwC UK as the Company’s independent registered public accounting firm. Subsequently, the Audit Committee of the Board of Directors of Sunbelt Rentals (the “ Board ”) appointed PricewaterhouseCoopers LLP, United States (“ PwC US ”) as the independent registered public accounting firm of Sunbelt Rentals for the fiscal year ending April 30, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083785/000119312526085376/0001193125-26-085376-index.htm","comparable_excerpt":"On May 20, 2026, the Audit Committee of the Board of Directors of the Company (i) dismissed PricewaterhouseCoopers AB (“PwC Sweden”) as the Company’s independent registered public accounting firm (the “Dismissal”) and (ii) appointed PricewaterhouseCoopers LLP, United States (“PwC US”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 (the “Appointment”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm"}},{"accession":"0001499275-26-000007","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-13T18:31:07+00:00","headline":"Groovy Company CEO Abajian exits May 1; accountant dismissed after SEC suspension; authorized common cut to 100M shares","event_type":"other_material","sec_items":["4.01","4.02","5.03","5.02","8.01","9.01"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 5.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000007","json":"https://secwatch.observer/filing/0001499275-26-000007.json","markdown":"https://secwatch.observer/filing/0001499275-26-000007.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/groo-20250813_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"PricewaterhouseCoopers LLP, United Kingdom (“ PwC UK ”) audited the consolidated financial statements of Ashtead as of April 30, 2025 and 2024 and for the years ended April 30, 2025 and 2024. In connection with the completion of the U.S. Redomiciliation, on March 2, 2026, the Audit Committee of the Board of Directors of Ashtead accepted notice of the resignation of PwC UK as the Company’s independent registered public accounting firm. Subsequently, the Audit Committee of the Board of Directors of Sunbelt Rentals (the “ Board ”) appointed PricewaterhouseCoopers LLP, United States (“ PwC US ”) as the independent registered public accounting firm of Sunbelt Rentals for the fiscal year ending April 30, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083785/000119312526085376/0001193125-26-085376-index.htm","comparable_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm. On August 13, 2025, the Board of Directors of Groovy Company, Inc.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm"}},{"accession":"0001493152-26-025432","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-27T20:33:41+00:00","headline":"Waste Energy Corp. files 8-K/A: auditor Integrität resigned amid disagreement over AZ litigation legal confirmations","event_type":"other_material","sec_items":["4.01","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: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025432","json":"https://secwatch.observer/filing/0001493152-26-025432.json","markdown":"https://secwatch.observer/filing/0001493152-26-025432.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/form8-ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"PricewaterhouseCoopers LLP, United Kingdom (“ PwC UK ”) audited the consolidated financial statements of Ashtead as of April 30, 2025 and 2024 and for the years ended April 30, 2025 and 2024. In connection with the completion of the U.S. Redomiciliation, on March 2, 2026, the Audit Committee of the Board of Directors of Ashtead accepted notice of the resignation of PwC UK as the Company’s independent registered public accounting firm. Subsequently, the Audit Committee of the Board of Directors of Sunbelt Rentals (the “ Board ”) appointed PricewaterhouseCoopers LLP, United States (“ PwC US ”) as the independent registered public accounting firm of Sunbelt Rentals for the fiscal year ending April 30, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083785/000119312526085376/0001193125-26-085376-index.htm","comparable_excerpt":"ments contained in Integrität’s correspondence. Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001539497-26-001594","ticker":"RITE","company_name":"MINERALRITE Corp","filed_at":"2026-05-27T20:02:13+00:00","headline":"MineralRite restates financials, cuts asset carrying value from $432M to $246M","event_type":"other_material","sec_items":["4.02","7.01","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 7.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001539497-26-001594","json":"https://secwatch.observer/filing/0001539497-26-001594.json","markdown":"https://secwatch.observer/filing/0001539497-26-001594.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/n4863_x26-8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"PricewaterhouseCoopers LLP, United Kingdom (“ PwC UK ”) audited the consolidated financial statements of Ashtead as of April 30, 2025 and 2024 and for the years ended April 30, 2025 and 2024. In connection with the completion of the U.S. Redomiciliation, on March 2, 2026, the Audit Committee of the Board of Directors of Ashtead accepted notice of the resignation of PwC UK as the Company’s independent registered public accounting firm. Subsequently, the Audit Committee of the Board of Directors of Sunbelt Rentals (the “ Board ”) appointed PricewaterhouseCoopers LLP, United States (“ PwC US ”) as the independent registered public accounting firm of Sunbelt Rentals for the fiscal year ending April 30, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083785/000119312526085376/0001193125-26-085376-index.htm","comparable_excerpt":"management determined that certain previously issued financial statements contained in the Company’s previously filed Annual Report on Form 10 for the fiscal year ended December 31, 2025, and Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm"}},{"accession":"0001628280-26-027994","ticker":"VERI","company_name":"Veritone, Inc.","filed_at":"2026-04-28T23:59:59+00:00","headline":"Veritone dismisses Grant Thornton, appoints CBIZ; discloses material weaknesses","event_type":"other_material","sec_items":["4.01","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: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-027994","json":"https://secwatch.observer/filing/0001628280-26-027994.json","markdown":"https://secwatch.observer/filing/0001628280-26-027994.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026027994/0001628280-26-027994-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026027994/veri-20260423.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"PricewaterhouseCoopers LLP, United Kingdom (“ PwC UK ”) audited the consolidated financial statements of Ashtead as of April 30, 2025 and 2024 and for the years ended April 30, 2025 and 2024. In connection with the completion of the U.S. Redomiciliation, on March 2, 2026, the Audit Committee of the Board of Directors of Ashtead accepted notice of the resignation of PwC UK as the Company’s independent registered public accounting firm. Subsequently, the Audit Committee of the Board of Directors of Sunbelt Rentals (the “ Board ”) appointed PricewaterhouseCoopers LLP, United States (“ PwC US ”) as the independent registered public accounting firm of Sunbelt Rentals for the fiscal year ending April 30, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083785/000119312526085376/0001193125-26-085376-index.htm","comparable_excerpt":"(b) Engagement of New Independent Registered Public Accounting Firm . On April 23, 2026, the Audit Committee approved the engagement of CBIZ CPAs P.C.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026027994/0001628280-26-027994-index.htm"}},{"accession":"0001140361-26-020027","ticker":null,"company_name":"Cannabist Co Holdings Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Cannabist completes $16.5M Delaware asset sale; enters CCAA, halts SEC reporting","event_type":"other_material","sec_items":["2.01","8.01"],"materiality_score":1.0,"calibrated_materiality_score":1.0,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-020027","json":"https://secwatch.observer/filing/0001140361-26-020027.json","markdown":"https://secwatch.observer/filing/0001140361-26-020027.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1776738/000114036126020027/0001140361-26-020027-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1776738/000114036126020027/ef20072660_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Redomiciliation Sunbelt Rentals Holdings, Inc., a Delaware corporation (“ Sunbelt Rentals ”), has become the parent holding company of Ashtead Group plc, a company limited by shares incorporated under the laws of England and Wales (“ Ashtead ”) pursuant to a court-approved scheme of arrangement under Part 26 of the U.K.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083785/000119312526085376/0001193125-26-085376-index.htm","comparable_excerpt":"On May 7, 2026, the Cannabist Company Holdings Inc. (the “Company” or “Cannabist”) and Columbia Care Delaware, LLC, a subsidiary of the Company (“Columbia Care Delaware”), completed the previously announced sale (the “Delaware Asset Purchase Agreement”) of substantially all of its assets related to its business operating in Delaware. At the closing of the transactions contemplated by the Delaware Asset Purchase Agreement (the “Closing”), Arboretum DE PermitCo LLC, a Delaware limited liability company (“Buyer”), as successor by assignment to Parma Holdco LLC, a Nevada limited liability company, purchased such assets for a total consideration of $16.5 million, consisting of $14.025 million (subject to customary working capital adjustments) payable at the Closing and the remaining $2.475 million (the “Offset Escrow Amount”) to be escrowed at Closing and to be released to the Company on the date that is twelve months following Closing;","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1776738/000114036126020027/0001140361-26-020027-index.htm"}},{"accession":"0001193125-26-212435","ticker":"GENC","company_name":"GENCOR INDUSTRIES INC","filed_at":"2026-05-07T23:59:59+00:00","headline":"Marc Elliott gains control of Gencor after E.J. Elliott gifts LLC interests; holds 95.5% of Class B stock","event_type":"other_material","sec_items":["5.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: ma_transaction","same SEC item: 5.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-212435","json":"https://secwatch.observer/filing/0001193125-26-212435.json","markdown":"https://secwatch.observer/filing/0001193125-26-212435.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/64472/000119312526212435/0001193125-26-212435-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/64472/000119312526212435/d143818d8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Redomiciliation Sunbelt Rentals Holdings, Inc., a Delaware corporation (“ Sunbelt Rentals ”), has become the parent holding company of Ashtead Group plc, a company limited by shares incorporated under the laws of England and Wales (“ Ashtead ”) pursuant to a court-approved scheme of arrangement under Part 26 of the U.K.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083785/000119312526085376/0001193125-26-085376-index.htm","comparable_excerpt":"a change in control of Gencor Industries, Inc. (the “Company”) may be deemed to have occurred in connection with the transfer of indirect beneficial ownership of shares of the Company’s common stock and Class B stock from certain persons, including E.J. Elliott, to Marc G. Elliott.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/64472/000119312526212435/0001193125-26-212435-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}