{"schema_version":"secwatch.filing_event.v1","accession":"0001214659-26-000675","form_type":"8-K","ticker":null,"cik":"0001695963","company_name":"Korth Direct Mortgage Inc.","filed_at":"2026-01-21T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.920183+00:00","generated_at":"2026-05-16T09:18:23.498109+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Korth Direct Mortgage replaces auditor BPB with CRI after BPB practice acquisition","bullets":["BPB resigned as independent registered public accounting firm effective Jan 13, 2026.","Resignation followed CRI's acquisition of certain assets of BPB's capital markets practice.","Board appointed CRI as new auditor on Jan 20, 2026.","BPB's audit reports for FY2024 and FY2023 were unqualified, no adverse opinions or modifications."],"urls":{"canonical":"https://secwatch.observer/filing/0001214659-26-000675","json":"https://secwatch.observer/filing/0001214659-26-000675.json","markdown":"https://secwatch.observer/filing/0001214659-26-000675.md","text":"https://secwatch.observer/filing/0001214659-26-000675.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/0001214659-26-000675-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/z1202638k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T09:18:23.498109+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":"0a9d3c1f8535805a8ffa626adb09296089809a39","claim":"Korth Direct Mortgage Inc. engaged Carr, Riggs, & Ingram, LLC as its auditor.","evidence_excerpt":"The Company was notified that Carr, Riggs, & Ingram, LLC (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). In conjunction with this transaction, on January 13, 2026, the Company received notification from BPB that they were resigning as the Company’s independent registered public accounting firm, effective immediately. On January 20, 2026, the Company’s Board of Directors approved the appointment of CRI as the Company’s new independent registered public accounting","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/0001214659-26-000675-index.htm","confidence":0.9},{"claim_id":"f0a15026ee7549ad865a829758f352b7eb1302b2","claim":"Berkowitz Pollack Brant Advisors + CPAs, LLP resigned as auditor of Korth Direct Mortgage Inc..","evidence_excerpt":"cquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). In conjunction with this transaction, on January 13, 2026, the Company received notification from BPB that they were resigning as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/0001214659-26-000675-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","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":"The Company was notified that Carr, Riggs, & Ingram, LLC (“CRI”)\nacquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors\n+ CPAs, LLP (“BPB”). In conjunction with this transaction, on January 13, 2026, the Company received notification from BPB\nthat they were resigning as the Company’s independent registered public accounting firm, effective immediately. On January 20, 2026,\nthe Company’s Board of Directors approved the appointment of CRI as the Company’s new independent registered public accounting","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/0001214659-26-000675-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. (the “Company”) dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm"}},{"accession":"0001477932-26-003531","ticker":"CYCA","company_name":"CYTTA CORP.","filed_at":"2026-06-01T18:26:36+00:00","headline":"Cytta Corp. dismisses auditor Sadler Gibb before FY2025 audit completion, appoints RBSM LLP","event_type":"other_material","sec_items":["4.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003531","json":"https://secwatch.observer/filing/0001477932-26-003531.json","markdown":"https://secwatch.observer/filing/0001477932-26-003531.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1383088/000147793226003531/0001477932-26-003531-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1383088/000147793226003531/cyca_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"The Company was notified that Carr, Riggs, & Ingram, LLC (“CRI”)\nacquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors\n+ CPAs, LLP (“BPB”). In conjunction with this transaction, on January 13, 2026, the Company received notification from BPB\nthat they were resigning as the Company’s independent registered public accounting firm, effective immediately. On January 20, 2026,\nthe Company’s Board of Directors approved the appointment of CRI as the Company’s new independent registered public accounting","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/0001214659-26-000675-index.htm","comparable_excerpt":"On May 28 th , 2026, the Board of Directors approved the appointment of RBSM LLP. (“RBSM”) as the Company’s new independent registered public accounting firm commencing for its fiscal year ending September 30, 2025.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1383088/000147793226003531/0001477932-26-003531-index.htm"}},{"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","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":"The Company was notified that Carr, Riggs, & Ingram, LLC (“CRI”)\nacquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors\n+ CPAs, LLP (“BPB”). In conjunction with this transaction, on January 13, 2026, the Company received notification from BPB\nthat they were resigning as the Company’s independent registered public accounting firm, effective immediately. On January 20, 2026,\nthe Company’s Board of Directors approved the appointment of CRI as the Company’s new independent registered public accounting","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/0001214659-26-000675-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as its independent registered public accounting firm and engaged Ernst & Young LLP (“EY”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm"}},{"accession":"0001104659-26-066285","ticker":"AEYE","company_name":"AUDIOEYE INC","filed_at":"2026-05-26T20:18:00+00:00","headline":"AudioEye dismisses MaloneBailey, appoints RSM as new 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","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-066285","json":"https://secwatch.observer/filing/0001104659-26-066285.json","markdown":"https://secwatch.observer/filing/0001104659-26-066285.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/0001104659-26-066285-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/tm2615648d1_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"The Company was notified that Carr, Riggs, & Ingram, LLC (“CRI”)\nacquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors\n+ CPAs, LLP (“BPB”). In conjunction with this transaction, on January 13, 2026, the Company received notification from BPB\nthat they were resigning as the Company’s independent registered public accounting firm, effective immediately. On January 20, 2026,\nthe Company’s Board of Directors approved the appointment of CRI as the Company’s new independent registered public accounting","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/0001214659-26-000675-index.htm","comparable_excerpt":"On May 26, 2026, the Audit Committee of the Board of Directors of AudioEye, Inc. (the “Company”) approved the dismissal of MaloneBailey, LLP (“MaloneBailey”), which had been serving as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/0001104659-26-066285-index.htm"}},{"accession":"0001493152-26-024198","ticker":"SSGC","company_name":"SafeSpace Global Corp","filed_at":"2026-05-18T20:47:03+00:00","headline":"SafeSpace Global's auditor Rodefer Moss resigns; CBIZ CPAs appointed May 15","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","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-024198","json":"https://secwatch.observer/filing/0001493152-26-024198.json","markdown":"https://secwatch.observer/filing/0001493152-26-024198.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"The Company was notified that Carr, Riggs, & Ingram, LLC (“CRI”)\nacquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors\n+ CPAs, LLP (“BPB”). In conjunction with this transaction, on January 13, 2026, the Company received notification from BPB\nthat they were resigning as the Company’s independent registered public accounting firm, effective immediately. On January 20, 2026,\nthe Company’s Board of Directors approved the appointment of CRI as the Company’s new independent registered public accounting","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/0001214659-26-000675-index.htm","comparable_excerpt":"On May 15, 2026, Rodefer Moss & Company, PLCC (“Rodefer Moss”) informed SafeSpace Global Corporation (the “Company”) that it is resigning as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm"}},{"accession":"0001628280-26-035718","ticker":"DFH","company_name":"Dream Finders Homes, Inc.","filed_at":"2026-05-15T21:20:37+00:00","headline":"Dream Finders Homes dismisses PwC, appoints KPMG as auditor for FY 2026","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","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-035718","json":"https://secwatch.observer/filing/0001628280-26-035718.json","markdown":"https://secwatch.observer/filing/0001628280-26-035718.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/dream-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"The Company was notified that Carr, Riggs, & Ingram, LLC (“CRI”)\nacquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors\n+ CPAs, LLP (“BPB”). In conjunction with this transaction, on January 13, 2026, the Company received notification from BPB\nthat they were resigning as the Company’s independent registered public accounting firm, effective immediately. On January 20, 2026,\nthe Company’s Board of Directors approved the appointment of CRI as the Company’s new independent registered public accounting","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/0001214659-26-000675-index.htm","comparable_excerpt":"the Audit Committee dismissed PwC as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm"}},{"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","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":"The Company was notified that Carr, Riggs, & Ingram, LLC (“CRI”)\nacquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors\n+ CPAs, LLP (“BPB”). In conjunction with this transaction, on January 13, 2026, the Company received notification from BPB\nthat they were resigning as the Company’s independent registered public accounting firm, effective immediately. On January 20, 2026,\nthe Company’s Board of Directors approved the appointment of CRI as the Company’s new independent registered public accounting","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/0001214659-26-000675-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","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":"The Company was notified that Carr, Riggs, & Ingram, LLC (“CRI”)\nacquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors\n+ CPAs, LLP (“BPB”). In conjunction with this transaction, on January 13, 2026, the Company received notification from BPB\nthat they were resigning as the Company’s independent registered public accounting firm, effective immediately. On January 20, 2026,\nthe Company’s Board of Directors approved the appointment of CRI as the Company’s new independent registered public accounting","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/0001214659-26-000675-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"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}