{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-117288","form_type":"8-K","ticker":null,"cik":"0001965934","company_name":"Overland Advantage","filed_at":"2026-03-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.895056+00:00","generated_at":"2026-05-15T09:31:31.927323+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":"Overland Advantage dismisses PwC, appoints Deloitte as auditor for FY 2026","bullets":["Dismissed PwC on March 19, 2026, effective after FY 2025 audit completion; PwC gave unqualified opinions for FY 2025 and FY 2024.","No disagreements or reportable events with PwC during the two most recent fiscal years and subsequent interim period.","Audit Committee appointed Deloitte & Touche as independent registered public accounting firm for fiscal year ending December 31, 2026.","Company had no prior consultations with Deloitte on accounting principles or audit matters before appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-117288","json":"https://secwatch.observer/filing/0001193125-26-117288.json","markdown":"https://secwatch.observer/filing/0001193125-26-117288.md","text":"https://secwatch.observer/filing/0001193125-26-117288.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1965934/000119312526117288/0001193125-26-117288-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1965934/000119312526117288/ck0001965934-20260319.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T09:31:31.927323+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":"365d76033b295d151cf3fbd652242c4315f3f66c","claim":"Overland Advantage engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"(b) Appointment of New Independent Registered Public Accounting Firm On March 19, 2026, the Audit Committee of the Board of Trustees of the Company approved to appoint Deloitte & Touche LLP (“ Deloitte ”) as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1965934/000119312526117288/0001193125-26-117288-index.htm","confidence":0.9},{"claim_id":"a917855b1d43bb7954dfd1ee525f428769ba62ec","claim":"Overland Advantage dismissed PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On March 19, 2026, the Audit Committee of the Board of Trustees of Overland Advantage (the “ Company ”) dismissed PricewaterhouseCoopers LLP (“ PwC ”) as the Company’s independent registered public accounting firm effective upon PwC’s completion of the audit of the Company’s financial statements as of and for the fiscal year ended December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1965934/000119312526117288/0001193125-26-117288-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":"(b) Appointment of New Independent Registered Public Accounting Firm On March 19, 2026, the Audit Committee of the Board of Trustees of the Company approved to appoint Deloitte & Touche LLP (“ Deloitte ”) as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1965934/000119312526117288/0001193125-26-117288-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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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":"(b) Appointment of New Independent Registered Public Accounting Firm On March 19, 2026, the Audit Committee of the Board of Trustees of the Company approved to appoint Deloitte & Touche LLP (“ Deloitte ”) as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1965934/000119312526117288/0001193125-26-117288-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":"(b) Appointment of New Independent Registered Public Accounting Firm On March 19, 2026, the Audit Committee of the Board of Trustees of the Company approved to appoint Deloitte & Touche LLP (“ Deloitte ”) as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1965934/000119312526117288/0001193125-26-117288-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":"(b) Appointment of New Independent Registered Public Accounting Firm On March 19, 2026, the Audit Committee of the Board of Trustees of the Company approved to appoint Deloitte & Touche LLP (“ Deloitte ”) as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1965934/000119312526117288/0001193125-26-117288-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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