{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-105570","form_type":"8-K","ticker":"UCLE","cik":"0001543623","company_name":"US NUCLEAR CORP.","filed_at":"2025-11-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.697278+00:00","generated_at":"2026-05-17T00:37:03.803023+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"US Nuclear Corp dismisses Fruci & Associates, engages Simon & Edward as new auditor","bullets":["Dismissed Fruci & Associates II, PLLC as auditor effective October 29, 2025.","Engaged Simon & Edward, LLP as new auditor for fiscal year ending December 31, 2025.","No disagreements or reportable events occurred during fiscal 2023 and 2024 audits.","No prior consultations with Simon & Edward before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-105570","json":"https://secwatch.observer/filing/0001213900-25-105570.json","markdown":"https://secwatch.observer/filing/0001213900-25-105570.md","text":"https://secwatch.observer/filing/0001213900-25-105570.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025105570/0001213900-25-105570-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025105570/ea0263829-8k_usnuclear.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T00:37:03.803023+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":"5ee06e1ed5185ef9921c624d439ee187f8b671e5","claim":"US NUCLEAR CORP. dismissed Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"On October 29, 2025, US Nuclear Corp (the “Company”), through action of the Board of Directors of the Company, dismissed Fruci & Associates II, PLLC (“Fruci”) as the Company’s independent registered public accounting firm, effective as of October 29, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025105570/0001213900-25-105570-index.htm","confidence":0.9},{"claim_id":"9a06b16e16b394534a6cc6240978472490ae66f0","claim":"US NUCLEAR CORP. engaged Simon & Edward, LLP as its auditor.","evidence_excerpt":"On October 29, 2025, the Company, through action of the Board of Directors, engaged Simon & Edward, LLP (“SE”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025105570/0001213900-25-105570-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 29, 2025, US Nuclear Corp (the “Company”), through action of the Board of Directors of the Company, dismissed Fruci & Associates II, PLLC (“Fruci”) as the Company’s independent registered public accounting firm, effective as of October 29, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025105570/0001213900-25-105570-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. 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