{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-004347","form_type":"8-K","ticker":"DFNS","cik":"0001787518","company_name":"T3 Defense Inc.","filed_at":"2026-01-14T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.180820+00:00","generated_at":"2026-05-16T10:25:38.575369+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":"Nukkleus dismisses GreenGrowth CPAs, appoints Somekh Chaikin as auditor","bullets":["Dismissed GreenGrowth CPAs as independent auditor effective January 14, 2026; Board approved.","Engaged Somekh Chaikin (KPMG member) as auditor for FY ending Dec 31, 2025, subject to client acceptance.","No disagreements or reportable events with GreenGrowth during fiscal years 2023-2024 and through dismissal.","GreenGrowth's prior reports included going-concern explanatory paragraphs due to recurring losses and working capital deficit.","Shareholders approved Somekh Chaikin appointment at annual meeting on November 6, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-004347","json":"https://secwatch.observer/filing/0001213900-26-004347.json","markdown":"https://secwatch.observer/filing/0001213900-26-004347.md","text":"https://secwatch.observer/filing/0001213900-26-004347.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1787518/000121390026004347/0001213900-26-004347-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1787518/000121390026004347/ea0272107-8k_nukkleus.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T10:25:38.575369+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":"90ab297bccbb0739c64a44008de737fe2fa66293","claim":"T3 Defense Inc. dismissed GreenGrowth CPAs as its auditor.","evidence_excerpt":"Effective as of January 14, 2026, Nukkleus Inc., a Delaware corporation (the “Company”), dismissed GreenGrowth CPAs (“GreenGrowth”) as the independent registered public accounting firm engaged to audit the Company’s financial statements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1787518/000121390026004347/0001213900-26-004347-index.htm","confidence":0.9},{"claim_id":"e13ea6eafe5204133d2f4dd8b588fe7d60c28184","claim":"T3 Defense Inc. engaged Somekh Chaikin as its auditor.","evidence_excerpt":"Effective as of January 14, 2026, the Company engaged Somekh Chaikin, a member firm of KPMG International (“Somekh Chaikin”), as the Company’s independent external auditors for the year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1787518/000121390026004347/0001213900-26-004347-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":"Effective as of January 14, 2026, Nukkleus Inc., a Delaware corporation (the “Company”), dismissed GreenGrowth CPAs (“GreenGrowth”) as the independent registered public accounting firm engaged to audit the Company’s financial statements.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1787518/000121390026004347/0001213900-26-004347-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. 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