{"schema_version":"secwatch.filing_event.v1","accession":"0001193805-23-000067","form_type":"8-K","ticker":null,"cik":"0001025953","company_name":"NOVATION COMPANIES, INC.","filed_at":"2023-01-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:43.559695+00:00","generated_at":"2026-06-20T12:13:35.203169+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":"Novation Companies' auditor Boulay PLLP resigns; no disagreements reported","bullets":["Boulay PLLP resigned as independent registered public accounting firm on January 16, 2023.","No disagreements on accounting principles or reportable events occurred during fiscal years 2020, 2021, or interim period.","Company provided disclosures to Boulay; Boulay's letter of agreement is filed as Exhibit 16.1.","Auditor for fiscal year ending December 31, 2021 did not provide a report on financial statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001193805-23-000067","json":"https://secwatch.observer/filing/0001193805-23-000067.json","markdown":"https://secwatch.observer/filing/0001193805-23-000067.md","text":"https://secwatch.observer/filing/0001193805-23-000067.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1025953/000119380523000067/0001193805-23-000067-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1025953/000119380523000067/e618213_8k-novation.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T12:13:35.203169+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":"0b28dd2082f3b4f64f74d0518250d3feb69fb3fa","claim":"Boulay PLLP resigned as auditor of NOVATION COMPANIES, INC..","evidence_excerpt":"On January 16, 2023, Boulay PLLP (“Boulay”) resigned as the independent registered public accounting firm of Novation Companies, Inc. (the “Company”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1025953/000119380523000067/0001193805-23-000067-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Boulay PLLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}