{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-005142","form_type":"8-K","ticker":null,"cik":"0001761696","company_name":"Crown Electrokinetics Corp.","filed_at":"2026-01-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.103291+00:00","generated_at":"2026-05-16T09:55:46.096368+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":"Crown Electrokinetics replaces auditor; no disagreements with prior firm","bullets":["On Jan 12, 2026, terminated Frank, Rimerman + Co. LLP as auditor; engagement amicable with no report issued.","No disagreements on accounting principles or audit scope during Frank, Rimerman's tenure.","Appointed CBIZ CPAs P.C. as new independent registered public accounting firm, approved by board and audit committee.","Company provided Frank, Rimerman disclosure; they furnished a letter (Exhibit 16.1) confirming agreement.","No consultations with CBIZ on accounting treatments or disagreements prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-005142","json":"https://secwatch.observer/filing/0001213900-26-005142.json","markdown":"https://secwatch.observer/filing/0001213900-26-005142.md","text":"https://secwatch.observer/filing/0001213900-26-005142.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1761696/000121390026005142/0001213900-26-005142-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1761696/000121390026005142/ea0272946-8k_crown.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T09:55:46.096368+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":"69d0045172d013c1417612605a32c02584b39e5b","claim":"Crown Electrokinetics Corp. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"ommittee approved the engagement of CBIZ CPAs P.C. (“ CBIZ ”) as the Company’s new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1761696/000121390026005142/0001213900-26-005142-index.htm","confidence":0.9},{"claim_id":"8d973c7b58664a5b564d582a3a3d6a09498247f6","claim":"Crown Electrokinetics Corp. dismissed Frank, Rimerman + Co. LLP as its auditor.","evidence_excerpt":"micably terminated the engagement of Frank, Rimerman + Co. LLP (“ Frank, Rimerman ”), the Company’s independent registered public accounting firm. The termination of the engagement of Frank, Rimerman was approved by the Company’s board of directors","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1761696/000121390026005142/0001213900-26-005142-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":"ommittee approved the engagement of CBIZ CPAs P.C. (“ CBIZ ”) as the Company’s new independent registered public\naccounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1761696/000121390026005142/0001213900-26-005142-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; Grant Thornton exit with no disagreements","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/0000912593-26-000167","json":"https://secwatch.observer/filing/0000912593-26-000167.json","markdown":"https://secwatch.observer/filing/0000912593-26-000167.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/0000912593-26-000167-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/sui-20260323.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"ommittee approved the engagement of CBIZ CPAs P.C. (“ CBIZ ”) as the Company’s new independent registered public\naccounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1761696/000121390026005142/0001213900-26-005142-index.htm","comparable_excerpt":"the Committee dismissed Grant Thornton LLP (\"Grant Thornton\") as the Company's independent registered public accounting firm, effective upon completion of its engagement services for the review of the Company's consolidated financial statements for the period ended March 31, 2026, which was completed on April 28, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/0000912593-26-000167-index.htm"}},{"accession":"0001683168-26-003783","ticker":"BCRD","company_name":"BlueOne Card, Inc.","filed_at":"2026-05-13T16:54:09+00:00","headline":"BlueOne Technologies replaces auditor and completes name change","event_type":"other_material","sec_items":["4.01","8.01","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/0001683168-26-003783","json":"https://secwatch.observer/filing/0001683168-26-003783.json","markdown":"https://secwatch.observer/filing/0001683168-26-003783.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/0001683168-26-003783-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/blueone_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"ommittee approved the engagement of CBIZ CPAs P.C. (“ CBIZ ”) as the Company’s new independent registered public\naccounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1761696/000121390026005142/0001213900-26-005142-index.htm","comparable_excerpt":"ndependent registered public accounting firm and dismissed Salberg & Company, P.A. (“Salberg”) from that role. 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":"ommittee approved the engagement of CBIZ CPAs P.C. (“ CBIZ ”) as the Company’s new independent registered public\naccounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1761696/000121390026005142/0001213900-26-005142-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":"ommittee approved the engagement of CBIZ CPAs P.C. (“ CBIZ ”) as the Company’s new independent registered public\naccounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1761696/000121390026005142/0001213900-26-005142-index.htm","comparable_excerpt":"On April 20, 2026, the Company engaged Grassi & Co. CPAs, P.C. as its new independent registered public accounting firm","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm"}},{"accession":"0001437749-26-012705","ticker":"HYFM","company_name":"HYDROFARM HOLDINGS GROUP, INC.","filed_at":"2026-04-20T23:59:59+00:00","headline":"Hydrofarm Holdings Group replaces auditor: Deloitte out, CBIZ in","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/0001437749-26-012705","json":"https://secwatch.observer/filing/0001437749-26-012705.json","markdown":"https://secwatch.observer/filing/0001437749-26-012705.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1695295/000143774926012705/0001437749-26-012705-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1695295/000143774926012705/hyfm20260415_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"ommittee approved the engagement of CBIZ CPAs P.C. (“ CBIZ ”) as the Company’s new independent registered public\naccounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1761696/000121390026005142/0001213900-26-005142-index.htm","comparable_excerpt":"the Committee dismissed Deloitte & Touche LLP (“Deloitte”) as independent registered public accounting firm of the Company effective April 14, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1695295/000143774926012705/0001437749-26-012705-index.htm"}},{"accession":"0001493152-26-017801","ticker":"GWTI","company_name":"GREENWAY TECHNOLOGIES, INC. & SUBSIDIARIES","filed_at":"2026-04-17T23:59:59+00:00","headline":"Greenway Technologies auditor Assurance Dimensions resigns; Stephano Slack engaged","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/0001493152-26-017801","json":"https://secwatch.observer/filing/0001493152-26-017801.json","markdown":"https://secwatch.observer/filing/0001493152-26-017801.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1572386/000149315226017801/0001493152-26-017801-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1572386/000149315226017801/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"ommittee approved the engagement of CBIZ CPAs P.C. (“ CBIZ ”) as the Company’s new independent registered public\naccounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1761696/000121390026005142/0001213900-26-005142-index.htm","comparable_excerpt":"Resignation\nof Accounting Firm (a) On\n April 18, 2025, Greenway Technologies, Inc., a Texas corporation (the “Company”), received the resignation of Assurance","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1572386/000149315226017801/0001493152-26-017801-index.htm"}},{"accession":"0001730463-26-000049","ticker":"AUTL","company_name":"Autolus Therapeutics plc","filed_at":"2026-04-16T23:59:59+00:00","headline":"Autolus Therapeutics dismisses EY UK and appoints EY US as independent auditor","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/0001730463-26-000049","json":"https://secwatch.observer/filing/0001730463-26-000049.json","markdown":"https://secwatch.observer/filing/0001730463-26-000049.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1730463/000173046326000049/0001730463-26-000049-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1730463/000173046326000049/autl-20260414.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"ommittee approved the engagement of CBIZ CPAs P.C. 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