{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-007298","form_type":"8-K","ticker":null,"cik":"0001720025","company_name":"Allegro Merger Corp.","filed_at":"2026-01-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.997187+00:00","generated_at":"2026-05-16T08:27:34.722021+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Allegro Merger Corp dismisses Hudgens CPA, engages HTL; prior auditor had going concern opinion","bullets":["Dismissed Hudgens CPA as principal accountant on Jan 19, 2026; engaged HTL International same day.","Hudgens' reports for FY 2024 and 2023 included going concern explanatory paragraph; no other adverse opinions.","No disagreements or reportable events; company disclosed material weaknesses in internal controls to Hudgens.","Hudgens did not respond to company's request for letter agreeing with the disclosed facts."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-007298","json":"https://secwatch.observer/filing/0001213900-26-007298.json","markdown":"https://secwatch.observer/filing/0001213900-26-007298.md","text":"https://secwatch.observer/filing/0001213900-26-007298.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1720025/000121390026007298/0001213900-26-007298-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1720025/000121390026007298/ea0273854-8k_allegro.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T08:27:34.722021+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":"0b2212b82e45efe77a9de1ffeec66cce60140985","claim":"Allegro Merger Corp. engaged HTL International, LLC as its auditor.","evidence_excerpt":"On January 19, 2026, Allegro Merger Corp, (the “ Company ”) engaged HTL International, LLC (“ HTL ”) as its principal accountant to review the Company’s financial statements for the years ended December 31, 2025 and 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1720025/000121390026007298/0001213900-26-007298-index.htm","confidence":0.9},{"claim_id":"4db10a8e3b54c43f5a4789ae02633414b67e5a34","claim":"Allegro Merger Corp. dismissed Hudgens CPA, PLLC as its auditor.","evidence_excerpt":"Hudgens CPA, PLLC (“ Hudgens ”), who was dismissed as the Company’s principal accountant on the same date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1720025/000121390026007298/0001213900-26-007298-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; 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