{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-106557","form_type":"8-K/A","ticker":"UCLE","cik":"0001543623","company_name":"US NUCLEAR CORP.","filed_at":"2025-11-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.697036+00:00","generated_at":"2026-05-17T00:16:40.185520+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"US Nuclear Corp dismisses auditor Fruci, engages Simon & Edward; prior reports flagged going concern","bullets":["Dismissed Fruci & Associates II, PLLC as independent auditor effective Oct 29, 2025.","Engaged Simon & Edward, LLP as new auditor for FY ending Dec 31, 2025.","No disagreements or reportable events between company and Fruci through dismissal.","Fruci's reports for FY 2024 and 2023 included explanatory paragraph about going concern.","This 8-K/A amends prior filing and includes Exhibit 16 letter from Fruci."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-106557","json":"https://secwatch.observer/filing/0001213900-25-106557.json","markdown":"https://secwatch.observer/filing/0001213900-25-106557.md","text":"https://secwatch.observer/filing/0001213900-25-106557.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025106557/0001213900-25-106557-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025106557/ea0264216-8ka_usnuclear.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T00:16:40.185520+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":"19e2bcc77a3afe6d1f6b03af031f0376ecfc4977","claim":"US NUCLEAR CORP. engaged Simon & Edward, LLP as its auditor.","evidence_excerpt":"ngaged 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. This appointment is effective as of October 29, 2025. During the fiscal years ended December 31, 2024 and 2023 and the subsequent interim periods prior to engagement, the Company did not consult with SE regarding: (a) the application of accounting principles to a specified transaction, either completed or proposed; or the type","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025106557/0001213900-25-106557-index.htm","confidence":0.9},{"claim_id":"e50d088ae8405a0473c87d6ad0bccd6a453bf13a","claim":"US NUCLEAR CORP. dismissed Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"6 provided by Fruci & Associates II, PLLC. 1 ITEM 4.01. Changes in Registrant’s Certifying Accountant (1) Previous Independent Auditors : 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. The reports of Fruci & Associates II, PLLC on the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and 2023 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, other than an explanatory paragraph about the Company’s ability to continue as a going concern . During the fiscal years ended December 31, 2024 and 2023 and the subsequent interim period through the date","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025106557/0001213900-25-106557-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0000911147-26-000031","ticker":"CNTY","company_name":"CENTURY CASINOS INC /CO/","filed_at":"2026-05-28T20:11:41+00:00","headline":"Century Casinos dismisses Grant Thornton, appoints EY as new auditor; cites material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"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/0000911147-26-000031","json":"https://secwatch.observer/filing/0000911147-26-000031.json","markdown":"https://secwatch.observer/filing/0000911147-26-000031.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/cnty-20260522x8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"ngaged Simon & Edward, LLP (“SE”) as the Company’s independent registered public accounting firm to audit the Company’s\nconsolidated financial statements for the fiscal year ending December 31, 2025. This appointment is effective as of October 29, 2025.\nDuring the fiscal years ended December 31, 2024 and 2023 and the subsequent interim periods prior to engagement, the Company did not consult\nwith SE regarding: (a) the application of accounting principles to a specified transaction, either completed or proposed; or the type","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025106557/0001213900-25-106557-index.htm","comparable_excerpt":"(b) Engagement of Independent Registered Public Accounting Firm On May 22, 2026, the Audit Committee appointed Ernst & Young LLP (“EY”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm"}},{"accession":"0001628280-26-038540","ticker":"SVCO","company_name":"Silvaco Group, Inc.","filed_at":"2026-05-27T21:25:17+00:00","headline":"Silvaco dismisses Baker Tilly, appoints KPMG as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"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/0001628280-26-038540","json":"https://secwatch.observer/filing/0001628280-26-038540.json","markdown":"https://secwatch.observer/filing/0001628280-26-038540.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/svco-20260521.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"ngaged Simon & Edward, LLP (“SE”) as the Company’s independent registered public accounting firm to audit the Company’s\nconsolidated financial statements for the fiscal year ending December 31, 2025. This appointment is effective as of October 29, 2025.\nDuring the fiscal years ended December 31, 2024 and 2023 and the subsequent interim periods prior to engagement, the Company did not consult\nwith SE regarding: (a) the application of accounting principles to a specified transaction, either completed or proposed; or the type","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025106557/0001213900-25-106557-index.htm","comparable_excerpt":"on May 27, 2026, KPMG LLP (“KPMG”) was engaged as the Company’s independent registered public accounting firm","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm"}},{"accession":"0001193125-26-242009","ticker":"ALUR","company_name":"ALLURION TECHNOLOGIES, INC.","filed_at":"2026-05-27T20:35:50+00:00","headline":"Allurion Technologies dismisses Deloitte & Touche, appoints CBIZ; discloses material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"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/0001193125-26-242009","json":"https://secwatch.observer/filing/0001193125-26-242009.json","markdown":"https://secwatch.observer/filing/0001193125-26-242009.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/alur-20260520.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"ngaged Simon & Edward, LLP (“SE”) as the Company’s independent registered public accounting firm to audit the Company’s\nconsolidated financial statements for the fiscal year ending December 31, 2025. This appointment is effective as of October 29, 2025.\nDuring the fiscal years ended December 31, 2024 and 2023 and the subsequent interim periods prior to engagement, the Company did not consult\nwith SE regarding: (a) the application of accounting principles to a specified transaction, either completed or proposed; or the type","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025106557/0001213900-25-106557-index.htm","comparable_excerpt":"On May 22, 2026 (the “Effective Date”), Deloitte was dismissed as our independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm"}},{"accession":"0001493152-26-025033","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-22T20:24:34+00:00","headline":"Waste Energy Corp. replaces independent auditor; Integrität resigns, M&K CPAs appointed","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"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/0001493152-26-025033","json":"https://secwatch.observer/filing/0001493152-26-025033.json","markdown":"https://secwatch.observer/filing/0001493152-26-025033.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"ngaged Simon & Edward, LLP (“SE”) as the Company’s independent registered public accounting firm to audit the Company’s\nconsolidated financial statements for the fiscal year ending December 31, 2025. This appointment is effective as of October 29, 2025.\nDuring the fiscal years ended December 31, 2024 and 2023 and the subsequent interim periods prior to engagement, the Company did not consult\nwith SE regarding: (a) the application of accounting principles to a specified transaction, either completed or proposed; or the type","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025106557/0001213900-25-106557-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee and Board of Directors approved the engagement of M&K CPAs, PLLC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of customary client acceptance procedures and execution of a final engagement letter.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm"}},{"accession":"0001628280-26-035328","ticker":"TUSK","company_name":"MAMMOTH ENERGY SERVICES, INC.","filed_at":"2026-05-15T12:29:32+00:00","headline":"Mammoth Energy Services replaces auditor Deloitte with Carr, Riggs & Ingram","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"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/0001628280-26-035328","json":"https://secwatch.observer/filing/0001628280-26-035328.json","markdown":"https://secwatch.observer/filing/0001628280-26-035328.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/tusk-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"ngaged Simon & Edward, LLP (“SE”) as the Company’s independent registered public accounting firm to audit the Company’s\nconsolidated financial statements for the fiscal year ending December 31, 2025. This appointment is effective as of October 29, 2025.\nDuring the fiscal years ended December 31, 2024 and 2023 and the subsequent interim periods prior to engagement, the Company did not consult\nwith SE regarding: (a) the application of accounting principles to a specified transaction, either completed or proposed; or the type","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025106557/0001213900-25-106557-index.htm","comparable_excerpt":"Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. (“CRI”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm"}},{"accession":"0001493152-26-021570","ticker":"QWTR","company_name":"Quest Water Global, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Quest Water Global's auditor Fruci resigns; no successor yet","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"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/0001493152-26-021570","json":"https://secwatch.observer/filing/0001493152-26-021570.json","markdown":"https://secwatch.observer/filing/0001493152-26-021570.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/0001493152-26-021570-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"ngaged Simon & Edward, LLP (“SE”) as the Company’s independent registered public accounting firm to audit the Company’s\nconsolidated financial statements for the fiscal year ending December 31, 2025. This appointment is effective as of October 29, 2025.\nDuring the fiscal years ended December 31, 2024 and 2023 and the subsequent interim periods prior to engagement, the Company did not consult\nwith SE regarding: (a) the application of accounting principles to a specified transaction, either completed or proposed; or the type","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025106557/0001213900-25-106557-index.htm","comparable_excerpt":"On May 5, 2026, and at the request of Quest Water Global, Inc. (the “Company”), Fruci & Associates II, PLLC (“Fruci”) resigned as the Company’s independent accountant.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/0001493152-26-021570-index.htm"}},{"accession":"0001493152-26-021512","ticker":"MLSS","company_name":"MILESTONE SCIENTIFIC INC.","filed_at":"2026-05-06T23:59:59+00:00","headline":"Milestone Scientific dismisses auditor CBIZ; engages Grassi & Co. effective May 15, 2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"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/0001493152-26-021512","json":"https://secwatch.observer/filing/0001493152-26-021512.json","markdown":"https://secwatch.observer/filing/0001493152-26-021512.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/855683/000149315226021512/0001493152-26-021512-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/855683/000149315226021512/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"ngaged Simon & Edward, LLP (“SE”) as the Company’s independent registered public accounting firm to audit the Company’s\nconsolidated financial statements for the fiscal year ending December 31, 2025. This appointment is effective as of October 29, 2025.\nDuring the fiscal years ended December 31, 2024 and 2023 and the subsequent interim periods prior to engagement, the Company did not consult\nwith SE regarding: (a) the application of accounting principles to a specified transaction, either completed or proposed; or the type","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025106557/0001213900-25-106557-index.htm","comparable_excerpt":"The Company engaged Grassi & Co., CPAs, P.C. to be the independent registered public accounting firm to the Company for","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/855683/000149315226021512/0001493152-26-021512-index.htm"}},{"accession":"0000929638-26-001752","ticker":"RCMT","company_name":"RCM TECHNOLOGIES, INC.","filed_at":"2026-05-04T23:59:59+00:00","headline":"RCM Technologies dismisses EisnerAmper, engages WithumSmith+Brown; cites material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"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/0000929638-26-001752","json":"https://secwatch.observer/filing/0000929638-26-001752.json","markdown":"https://secwatch.observer/filing/0000929638-26-001752.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/700841/000092963826001752/0000929638-26-001752-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/700841/000092963826001752/a8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"ngaged Simon & Edward, LLP (“SE”) as the Company’s independent registered public accounting firm to audit the Company’s\nconsolidated financial statements for the fiscal year ending December 31, 2025. This appointment is effective as of October 29, 2025.\nDuring the fiscal years ended December 31, 2024 and 2023 and the subsequent interim periods prior to engagement, the Company did not consult\nwith SE regarding: (a) the application of accounting principles to a specified transaction, either completed or proposed; or the type","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1543623/000121390025106557/0001213900-25-106557-index.htm","comparable_excerpt":"On April 29, 2026, RCM Technologies, Inc. (the “Company”) dismissed EisnerAmper LLP (“Eisner”) as its independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/700841/000092963826001752/0000929638-26-001752-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}