{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-062870","form_type":"8-K","ticker":"OXSQ","cik":"0001259429","company_name":"Oxford Square Capital Corp.","filed_at":"2026-05-29T20:31:12+00:00","discovered_at":"2026-05-29T20:33:00.507112+00:00","generated_at":"2026-05-29T20:33:12.966425+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Oxford Square Capital dismisses PwC, engages EY as independent auditor","bullets":["Dismissed PwC as independent auditor and engaged EY effective May 26, 2026, approved by Board and audit committee.","No disagreements or reportable events with PwC during fiscal years 2024-2025 and interim period through May 26, 2026.","PwC's audit reports for 2024 and 2025 contained no adverse opinion or qualification.","Company provided PwC with disclosure letter; PwC's response letter attached as Exhibit 16.1."],"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","text":"https://secwatch.observer/filing/0001213900-26-062870.txt","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"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T20:33:12.966425+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":"9ee0ba77735df3695945595bcd79dcc63f5ce46b","claim":"Oxford Square Capital Corp. dismissed PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"On May 26, 2026, Oxford Square Capital Corp. 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