{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-098739","form_type":"8-K","ticker":"ACOG","cik":"0001655923","company_name":"Alpha Cognition Inc.","filed_at":"2025-10-14T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.061616+00:00","generated_at":"2026-05-17T03:54:37.515261+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Alpha Cognition replaces auditor Manning Elliott with CBIZ after HQ move to Texas","bullets":["Manning Elliott resigned as auditor on Oct 10, 2025 due to lack of Texas license after company relocated from Canada.","No disagreements or reportable events occurred during Manning Elliott's tenure; its reports were unqualified.","Audit Committee engaged CBIZ CPAs P.C. as successor independent registered public accounting firm on Oct 10, 2025.","Company states the transition is administrative and not related to any accounting or disclosure disputes."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-098739","json":"https://secwatch.observer/filing/0001213900-25-098739.json","markdown":"https://secwatch.observer/filing/0001213900-25-098739.md","text":"https://secwatch.observer/filing/0001213900-25-098739.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1655923/000121390025098739/0001213900-25-098739-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1655923/000121390025098739/ea0261254-8k_alpha.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T03:54:37.515261+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":"694a9658418e779aa24c806b818cc8d9be9e0a06","claim":"Alpha Cognition Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On October 10, 2025, upon approval of the Audit Committee, the Company has engaged CBIZ CPAs P.C.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1655923/000121390025098739/0001213900-25-098739-index.htm","confidence":0.9},{"claim_id":"7b9b324e182a88b9ad12d20344c02525ab712ee2","claim":"Manning Elliott LLP resigned as auditor of Alpha Cognition Inc..","evidence_excerpt":"eceived the resignation of Manning Elliott LLP (“Manning Elliott”) as the Company’s independent registered public accounting","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1655923/000121390025098739/0001213900-25-098739-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0000844059-26-000071","ticker":"FRPH","company_name":"FRP HOLDINGS, INC.","filed_at":"2026-05-15T14:46:11+00:00","headline":"FRP Holdings appoints Forvis Mazars as independent auditor, dismisses Baker Tilly","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"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/0000844059-26-000071","json":"https://secwatch.observer/filing/0000844059-26-000071.json","markdown":"https://secwatch.observer/filing/0000844059-26-000071.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/frph-20260515.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On October 10, 2025, upon approval of the Audit Committee, the Company has engaged CBIZ CPAs P.C.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1655923/000121390025098739/0001213900-25-098739-index.htm","comparable_excerpt":"the Audit Committee approved and the Board ratified the engagement of Forvis Mazars as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm"}},{"accession":"0000912593-26-000167","ticker":"SUI","company_name":"SUN COMMUNITIES INC","filed_at":"2026-05-13T20:23:42+00:00","headline":"Sun Communities engages Deloitte as auditor; 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During the fiscal years ended March 31, 2024, and March 31, 2025, neither","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/0001683168-26-003783-index.htm"}},{"accession":"0001213900-26-046612","ticker":"ITP","company_name":"IT TECH PACKAGING, INC.","filed_at":"2026-04-22T23:59:59+00:00","headline":"IT Tech Packaging replaces auditor: GGF resigns, Montis appointed effective April 22, 2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.35,"calibrated_materiality_score":0.35,"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/0001213900-26-046612","json":"https://secwatch.observer/filing/0001213900-26-046612.json","markdown":"https://secwatch.observer/filing/0001213900-26-046612.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1358190/000121390026046612/0001213900-26-046612-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1358190/000121390026046612/ea0287355-8k_ittech.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On October 10, 2025, upon approval of the Audit Committee, the Company has engaged CBIZ CPAs P.C.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1655923/000121390025098739/0001213900-25-098739-index.htm","comparable_excerpt":"On April 22, 2026, the Company engaged Montis CPA Limited (“Montis”) to serve as its principal independent accountant, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1358190/000121390026046612/0001213900-26-046612-index.htm"}},{"accession":"0001185185-26-001435","ticker":"ALOY","company_name":"REALLOYS INC.","filed_at":"2026-04-20T23:59:59+00:00","headline":"Realloys dismisses Victor Mokuolo CPA, appoints Grassi & Co. as new auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.25,"calibrated_materiality_score":0.25,"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/0001185185-26-001435","json":"https://secwatch.observer/filing/0001185185-26-001435.json","markdown":"https://secwatch.observer/filing/0001185185-26-001435.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/realloys8k030626.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On October 10, 2025, upon approval of the Audit Committee, the Company has engaged CBIZ CPAs P.C.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1655923/000121390025098739/0001213900-25-098739-index.htm","comparable_excerpt":"On April 20, 2026, the Company engaged Grassi & Co. 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