{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-002586","form_type":"8-K","ticker":"SDEV","cik":"0001389545","company_name":"Stablecoin Development Corp","filed_at":"2026-01-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.968986+00:00","generated_at":"2026-05-16T05:56:36.834145+00:00","sec_items":["4.01","8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"medium","headline":"NovaBay hires CBIZ as auditor, sets special meeting for warrant exercise vote","bullets":["Engaged CBIZ CPAs, P.C. as independent registered public accounting firm for FY 2025, effective January 30, 2026.","No prior consultations or disagreements with CBIZ regarding accounting principles or audit opinions.","Special meeting of stockholders on March 12, 2026 to vote on issuance of common stock upon exercise of pre-funded warrants from private placements in October 2025 and January 2026.","Record date for special meeting is February 10, 2026; definitive proxy statement to be mailed on or about February 13, 2026.","No specific figures on warrant shares or exercise prices disclosed in the filing."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-002586","json":"https://secwatch.observer/filing/0001437749-26-002586.json","markdown":"https://secwatch.observer/filing/0001437749-26-002586.md","text":"https://secwatch.observer/filing/0001437749-26-002586.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926002586/0001437749-26-002586-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926002586/nby20260129_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T05:56:36.834145+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":"aee110b252edb514926e75632e61ae14830406aa","claim":"Stablecoin Development Corp engaged CBIZ CPAs, P.C. as its auditor.","evidence_excerpt":"On January 30, 2026, with the approval of the Audit Committee, CBIZ CPAs, P.C. 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(“CBIZ”) was engaged as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926002586/0001437749-26-002586-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":"0001213900-26-062870","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":"On January 30, 2026, with the approval of the Audit Committee, CBIZ CPAs, P.C. 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(“CBIZ”) was engaged as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926002586/0001437749-26-002586-index.htm","comparable_excerpt":"On May 26, 2026, the Audit Committee of the Board of Directors of AudioEye, Inc. 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(“CBIZ”) was engaged as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926002586/0001437749-26-002586-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":"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":"On January 30, 2026, with the approval of the Audit Committee, CBIZ CPAs, P.C. 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