{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-009529","form_type":"8-K","ticker":"GDC","cik":"0001641398","company_name":"GD Culture Group Ltd","filed_at":"2026-01-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.724605+00:00","generated_at":"2026-05-16T06:27:17.508194+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"GD Culture Group terminates auditor HTL, engages GGF CPA LTD for FY2025","bullets":["Terminated HTL International, LLC as auditor; engaged GGF CPA LTD effective Jan 29, 2026 for FY2025.","HTL's audit reports for 2024 and 2023 included a going concern uncertainty but no adverse opinion or disagreements.","No disagreements or reportable events with HTL during audit periods or through Jan 29, 2026, aside from going concern."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-009529","json":"https://secwatch.observer/filing/0001213900-26-009529.json","markdown":"https://secwatch.observer/filing/0001213900-26-009529.md","text":"https://secwatch.observer/filing/0001213900-26-009529.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1641398/000121390026009529/0001213900-26-009529-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1641398/000121390026009529/ea0274710-8k_gdculture.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T06:27:17.508194+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":"f72b5aeabb6b00c7401e518a71bb20b96aa5231a","claim":"GD Culture Group Ltd engaged GGF CPA LTD as its auditor.","evidence_excerpt":"On January 29, 2026, with the approval of the Board of Directors and the Audit Committee, GD Culture Group Limited, a Nevada corporation (the “Company”) terminated HTL International, LLC (“HTL”) and engaged GGF CPA LTD (“GGF”), as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1641398/000121390026009529/0001213900-26-009529-index.htm","confidence":0.9},{"claim_id":"f9affd700167cfa47d672a4c9fe43fa234d6df65","claim":"GD Culture Group Ltd dismissed HTL International, LLC as its auditor.","evidence_excerpt":"On January 29, 2026, with the approval of the Board of Directors and the Audit Committee, GD Culture Group Limited, a Nevada corporation (the “Company”) terminated HTL International, LLC (“HTL”) and engaged GGF CPA LTD (“GGF”), as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1641398/000121390026009529/0001213900-26-009529-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"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/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 29, 2026, with the approval of the Board of Directors and the Audit Committee, GD Culture Group Limited, a Nevada corporation (the “Company”) terminated HTL International, LLC (“HTL”) and engaged GGF CPA LTD (“GGF”), as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025, effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1641398/000121390026009529/0001213900-26-009529-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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