{"schema_version":"secwatch.filing_event.v1","accession":"0001304280-25-000056","form_type":"8-K","ticker":null,"cik":"0001304280","company_name":"Novelis Inc.","filed_at":"2025-12-12T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.057025+00:00","generated_at":"2026-05-16T13:20:21.155544+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":"Novelis selects EY as new auditor; PwC dismissed after FY 2027 audit","bullets":["Audit Committee approved Ernst & Young as independent auditor for FY ending March 31, 2028.","Current auditor PwC dismissed effective after completing FY 2027 audit; no disagreements or reportable events.","Change driven by mandatory audit firm rotation requirements in India (Hindalco indirect parent).","PwC provided letter agreeing with disclosures, attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001304280-25-000056","json":"https://secwatch.observer/filing/0001304280-25-000056.json","markdown":"https://secwatch.observer/filing/0001304280-25-000056.md","text":"https://secwatch.observer/filing/0001304280-25-000056.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1304280/000130428025000056/0001304280-25-000056-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1304280/000130428025000056/nvl-20251208.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T13:20:21.155544+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":"07b522618026a88c82635a65074998a24e7185e7","claim":"Novelis Inc. dismissed PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"The Company’s current independent registered public accounting firm, PwC, was notified on December 8, 2025 that it was dismissed as the Company’s independent registered public accounting firm effective following the completion of PwC’s audit of the Company’s consolidated financial statements for the fiscal year ending March 31, 2027, and the filing of the Company’s Annual Report on Form 10-K for that fiscal year.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1304280/000130428025000056/0001304280-25-000056-index.htm","confidence":0.9},{"claim_id":"751fa23995ed192e86244c447a73b2741e70f92f","claim":"Novelis Inc. engaged Ernst & Young LLP as its auditor.","evidence_excerpt":"On December 8, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of Novelis Inc. (the “Company”) approved the selection of Ernst & Young LLP (“EY”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2028, subject to the completion of EY standard client acceptance and independence procedures and execution of an engagement letter, and effective following the completion of PricewaterhouseCoopers LLP’s (“PwC”) audit of the Company’s consolidated financial statements for the fiscal year ending March 31, 2027, and the filing of the Company’s Annual Report on Form 10-K for that fiscal year.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1304280/000130428025000056/0001304280-25-000056-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":"The Company’s current independent registered public accounting firm, PwC, was notified on December 8, 2025 that it was dismissed as the Company’s independent registered public accounting firm effective following the completion of PwC’s audit of the Company’s consolidated financial statements for the fiscal year ending March 31, 2027, and the filing of the Company’s Annual Report on Form 10-K for that fiscal year.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1304280/000130428025000056/0001304280-25-000056-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":"The Company’s current independent registered public accounting firm, PwC, was notified on December 8, 2025 that it was dismissed as the Company’s independent registered public accounting firm effective following the completion of PwC’s audit of the Company’s consolidated financial statements for the fiscal year ending March 31, 2027, and the filing of the Company’s Annual Report on Form 10-K for that fiscal year.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1304280/000130428025000056/0001304280-25-000056-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":"The Company’s current independent registered public accounting firm, PwC, was notified on December 8, 2025 that it was dismissed as the Company’s independent registered public accounting firm effective following the completion of PwC’s audit of the Company’s consolidated financial statements for the fiscal year ending March 31, 2027, and the filing of the Company’s Annual Report on Form 10-K for that fiscal year.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1304280/000130428025000056/0001304280-25-000056-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":"The Company’s current independent registered public accounting firm, PwC, was notified on December 8, 2025 that it was dismissed as the Company’s independent registered public accounting firm effective following the completion of PwC’s audit of the Company’s consolidated financial statements for the fiscal year ending March 31, 2027, and the filing of the Company’s Annual Report on Form 10-K for that fiscal year.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1304280/000130428025000056/0001304280-25-000056-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":"The Company’s current independent registered public accounting firm, PwC, was notified on December 8, 2025 that it was dismissed as the Company’s independent registered public accounting firm effective following the completion of PwC’s audit of the Company’s consolidated financial statements for the fiscal year ending March 31, 2027, and the filing of the Company’s Annual Report on Form 10-K for that fiscal year.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1304280/000130428025000056/0001304280-25-000056-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":"The Company’s current independent registered public accounting firm, PwC, was notified on December 8, 2025 that it was dismissed as the Company’s independent registered public accounting firm effective following the completion of PwC’s audit of the Company’s consolidated financial statements for the fiscal year ending March 31, 2027, and the filing of the Company’s Annual Report on Form 10-K for that fiscal year.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1304280/000130428025000056/0001304280-25-000056-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":"The Company’s current independent registered public accounting firm, PwC, was notified on December 8, 2025 that it was dismissed as the Company’s independent registered public accounting firm effective following the completion of PwC’s audit of the Company’s consolidated financial statements for the fiscal year ending March 31, 2027, and the filing of the Company’s Annual Report on Form 10-K for that fiscal year.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1304280/000130428025000056/0001304280-25-000056-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":"The Company’s current independent registered public accounting firm, PwC, was notified on December 8, 2025 that it was dismissed as the Company’s independent registered public accounting firm effective following the completion of PwC’s audit of the Company’s consolidated financial statements for the fiscal year ending March 31, 2027, and the filing of the Company’s Annual Report on Form 10-K for that fiscal year.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1304280/000130428025000056/0001304280-25-000056-index.htm","comparable_excerpt":"On April 14, 2026, the Audit Committee approved the engagement of Ernst & Young LLP (US) (“EY US”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1730463/000173046326000049/0001730463-26-000049-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}