{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-098886","form_type":"8-K/A","ticker":"ACOG","cik":"0001655923","company_name":"Alpha Cognition Inc.","filed_at":"2025-10-15T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.061385+00:00","generated_at":"2026-05-17T03:44:48.935457+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Alpha Cognition replaces auditor Manning Elliott with CBIZ after relocating to Texas","bullets":["Manning Elliott resigned on Oct 10, 2025, due to not being licensed in Texas after company moved HQ from Canada.","No disagreements or reportable events existed with Manning Elliott; resignation is administrative only.","Audit Committee approved engagement of CBIZ CPAs P.C. as new independent registered public accounting firm.","This 8-K/A corrects a typographical error in a date from the prior filing."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-098886","json":"https://secwatch.observer/filing/0001213900-25-098886.json","markdown":"https://secwatch.observer/filing/0001213900-25-098886.md","text":"https://secwatch.observer/filing/0001213900-25-098886.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1655923/000121390025098886/0001213900-25-098886-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1655923/000121390025098886/ea026130201-8ka_alphacog.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T03:44:48.935457+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":"52d12e8b50995e5497143a1aea67fc71eda4b368","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/1655923/000121390025098886/0001213900-25-098886-index.htm","confidence":0.9},{"claim_id":"aea3dd34e49bca55fd011d76aa05138dda578cf0","claim":"Manning Elliott LLP resigned as auditor of Alpha Cognition Inc..","evidence_excerpt":"esignation of Manning Elliott LLP (“Manning Elliott”) 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/1655923/000121390025098886/0001213900-25-098886-index.htm","confidence":0.9}],"comparable_filings":[{"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 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/1655923/000121390025098886/0001213900-25-098886-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. 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