{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-017210","form_type":"8-K","ticker":"PFX","cik":"0001490349","company_name":"PhenixFIN Corp","filed_at":"2023-03-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.221238+00:00","generated_at":"2026-06-18T13:03:41.378883+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"PhenixFIN dismisses EY, appoints KPMG as independent auditor effective Feb 27, 2023","bullets":["Dismissed Ernst & Young LLP as independent registered public accounting firm on February 27, 2023.","No disagreements or reportable events occurred during fiscal years 2021 and 2022 or subsequent period.","Appointed KPMG LLP as new independent auditor for fiscal year ending September 30, 2023.","Audit committee recommended both the dismissal and appointment; EY provided a letter agreeing with the company's statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-017210","json":"https://secwatch.observer/filing/0001213900-23-017210.json","markdown":"https://secwatch.observer/filing/0001213900-23-017210.md","text":"https://secwatch.observer/filing/0001213900-23-017210.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1490349/000121390023017210/0001213900-23-017210-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1490349/000121390023017210/ea174410-8k_phenix.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T13:03:41.378883+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":"911978e4cc67b9ef8b78a23e76d9734e269c354b","claim":"PhenixFIN Corp engaged KPMG LLP as its auditor.","evidence_excerpt":"On February 27, 2023, upon the recommendation of the audit committee, the Board approved the appointment of KPMG LLP to serve as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending September 30, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1490349/000121390023017210/0001213900-23-017210-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"c129da41b639f0a7ff2596d7e71f15c928817bb0","claim":"PhenixFIN Corp dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"On February 27, 2023, the board of directors (the “Board”) of PhenixFIN Corporation (the “Company”) dismissed Ernst & Young LLP 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/1490349/000121390023017210/0001213900-23-017210-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}