{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-098634","form_type":"8-K","ticker":"LXU","cik":"0000060714","company_name":"LSB INDUSTRIES, INC.","filed_at":"2026-03-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.458063+00:00","generated_at":"2026-05-15T18:22:14.966123+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"LSB Industries dismisses EY, appoints PwC as independent auditor for FY2026","bullets":["Audit committee selected PwC after competitive process; effective March 4, 2026.","EY's reports for FY2024 and FY2025 had no adverse opinion or qualification.","No disagreements or reportable events occurred between LSB and EY in covered periods.","No pre-engagement consultations with PwC on accounting principles or audit scope."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-098634","json":"https://secwatch.observer/filing/0001193125-26-098634.json","markdown":"https://secwatch.observer/filing/0001193125-26-098634.md","text":"https://secwatch.observer/filing/0001193125-26-098634.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/60714/000119312526098634/0001193125-26-098634-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/60714/000119312526098634/lxu-20260304.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T18:22:14.966123+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":"778c4ef6781c74116c08f7d099fd19dd17237255","claim":"LSB INDUSTRIES, INC. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"On the same date, the Committee approved the dismissal of EY as the Company’s independent registered public accounting firm, effective immediately","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/60714/000119312526098634/0001193125-26-098634-index.htm","confidence":0.9},{"claim_id":"c0da3edc58867cf2e649675b50b944465bd5e8d4","claim":"LSB INDUSTRIES, INC. engaged PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"(the “Company”) conducted a competitive selection process to determine the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026. The Committee invited several public accounting firms to participate in this process, including Ernst & Young LLP (“EY”), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025. As a result of this process, following the review and evaluation of proposals from participating firms, on March 4, 2026, the Committee approved the engagement of PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, subject to completion of PwC’s standard client acceptance procedures and execution of an engagement letter.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/60714/000119312526098634/0001193125-26-098634-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":"On the same date, the Committee approved the dismissal of EY as the Company’s independent registered public accounting firm, effective immediately","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/60714/000119312526098634/0001193125-26-098634-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":"On the same date, the Committee approved the dismissal of EY as the Company’s independent registered public accounting firm, effective immediately","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/60714/000119312526098634/0001193125-26-098634-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. 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(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":"On the same date, the Committee approved the dismissal of EY as the Company’s independent registered public accounting firm, effective immediately","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/60714/000119312526098634/0001193125-26-098634-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":"On the same date, the Committee approved the dismissal of EY as the Company’s independent registered public accounting firm, effective immediately","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/60714/000119312526098634/0001193125-26-098634-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":"On the same date, the Committee approved the dismissal of EY as the Company’s independent registered public accounting firm, effective immediately","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/60714/000119312526098634/0001193125-26-098634-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":"On the same date, the Committee approved the dismissal of EY as the Company’s independent registered public accounting firm, effective immediately","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/60714/000119312526098634/0001193125-26-098634-index.htm","comparable_excerpt":"Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. 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