{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-005604","form_type":"8-K","ticker":"BABB","cik":"0001123596","company_name":"BAB, INC.","filed_at":"2026-02-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.565910+00:00","generated_at":"2026-05-16T00:06:40.696229+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"BAB, Inc. auditor Sassetti resigns; appoints CBIZ CPAs as new auditor","bullets":["Sassetti LLC resigns as independent auditor effective upon filing of 10-K for FY ended Nov 30, 2025; cites discontinuation of public company audit services.","No disagreements or reportable events between the company and Sassetti during fiscal years 2025 and 2024.","Audit Committee appoints CBIZ CPAs P.C. as new independent registered public accounting firm for FY ending Nov 30, 2026, effective after Sassetti resignation.","Company had no prior consultations with CBIZ regarding accounting principles, audit opinions, or disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-005604","json":"https://secwatch.observer/filing/0001437749-26-005604.json","markdown":"https://secwatch.observer/filing/0001437749-26-005604.md","text":"https://secwatch.observer/filing/0001437749-26-005604.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1123596/000143774926005604/0001437749-26-005604-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1123596/000143774926005604/babs20260225_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T00:06:40.696229+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":"5c7d2413ef1a11688453e76e5436082f3995490f","claim":"BAB, INC. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"the Company appointed CBIZ CPAs P.C. (“CBIZ”) as the Company’s new independent registered public accounting firm for the fiscal year ending November 30, 2026, effective immediately following the resignation of Sassetti.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1123596/000143774926005604/0001437749-26-005604-index.htm","confidence":0.9},{"claim_id":"c3593f0b06aec5d49b7dfbaf25cd03ca87a62441","claim":"Sassetti LLC resigned as auditor of BAB, INC..","evidence_excerpt":"(a) Resignation of Independent Registered Public Accounting Firm On February 25, 2026, BAB, Inc. (the “Company”) was notified by Sassetti LLC (“Sassetti”), the Company’s independent registered public accounting firm, that Sassetti will resign as the Company’s independent registered public accounting firm effective upon the filing of the Company’s Annual Report on Form 10-K for the fiscal year ended November 30, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1123596/000143774926005604/0001437749-26-005604-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001437749-26-017078","ticker":"HRZN","company_name":"Horizon Technology Finance Corp","filed_at":"2026-05-14T20:32:25+00:00","headline":"Horizon Tech Finance dismisses RSM, appoints Grant Thornton as auditor","event_type":"other","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, 9.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-017078","json":"https://secwatch.observer/filing/0001437749-26-017078.json","markdown":"https://secwatch.observer/filing/0001437749-26-017078.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/hrzn20260514_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Company appointed CBIZ CPAs P.C. (“CBIZ”) as the Company’s new independent registered public accounting firm for the fiscal year ending November 30, 2026, effective immediately following the resignation of Sassetti.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1123596/000143774926005604/0001437749-26-005604-index.htm","comparable_excerpt":"the Board approved the appointment of Grant Thorton LLP (“GT”) to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ended December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm"}},{"accession":"0001477932-26-002377","ticker":"CRWE","company_name":"Crown Equity Holdings, Inc.","filed_at":"2026-04-17T23:59:59+00:00","headline":"Crown Equity Holdings appoints Vilki & Co. as auditor; prior report includes going concern","event_type":"other","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","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-002377","json":"https://secwatch.observer/filing/0001477932-26-002377.json","markdown":"https://secwatch.observer/filing/0001477932-26-002377.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1103833/000147793226002377/0001477932-26-002377-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1103833/000147793226002377/crwe_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Company appointed CBIZ CPAs P.C. (“CBIZ”) as the Company’s new independent registered public accounting firm for the fiscal year ending November 30, 2026, effective immediately following the resignation of Sassetti.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1123596/000143774926005604/0001437749-26-005604-index.htm","comparable_excerpt":"On April 15, 2026, (the “Engagement Date”), the Company engaged Vilki & Co. (“Vilki”) as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2026 to replace L J Soldinger Associates, LLC (“Soldinger”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1103833/000147793226002377/0001477932-26-002377-index.htm"}},{"accession":"0001364954-26-000030","ticker":"CHGG","company_name":"CHEGG, INC","filed_at":"2026-04-15T23:59:59+00:00","headline":"Chegg dismisses Deloitte as auditor, appoints Grant Thornton effective April 13, 2026","event_type":"other","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","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001364954-26-000030","json":"https://secwatch.observer/filing/0001364954-26-000030.json","markdown":"https://secwatch.observer/filing/0001364954-26-000030.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1364954/000136495426000030/0001364954-26-000030-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1364954/000136495426000030/chgg-20260413.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Company appointed CBIZ CPAs P.C. (“CBIZ”) as the Company’s new independent registered public accounting firm for the fiscal year ending November 30, 2026, effective immediately following the resignation of Sassetti.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1123596/000143774926005604/0001437749-26-005604-index.htm","comparable_excerpt":"on April 13, 2026 , the Audit Committee dismissed Deloitte as the Company's independent registered public accounting firm, effective immediately","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1364954/000136495426000030/0001364954-26-000030-index.htm"}},{"accession":"0001753926-26-000860","ticker":"IPAR","company_name":"INTERPARFUMS INC","filed_at":"2026-05-13T21:21:12+00:00","headline":"Interparfums dismisses Forvis, appoints Grant Thornton as auditor","event_type":"other","sec_items":["4.01"],"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","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001753926-26-000860","json":"https://secwatch.observer/filing/0001753926-26-000860.json","markdown":"https://secwatch.observer/filing/0001753926-26-000860.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/822663/000175392626000860/0001753926-26-000860-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/822663/000175392626000860/ipar-20260508.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Company appointed CBIZ CPAs P.C. (“CBIZ”) as the Company’s new independent registered public accounting firm for the fiscal year ending November 30, 2026, effective immediately following the resignation of Sassetti.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1123596/000143774926005604/0001437749-26-005604-index.htm","comparable_excerpt":"tion S-K, other than, as previously disclosed in Item 9A of the Company’s Annual Report on Form 10-K for the years ended December 31, 2025 and 2024, a material weakness in internal control over financial reporting On May 8, 2026, the Audit Committee appointed Grant Thornton, LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/822663/000175392626000860/0001753926-26-000860-index.htm"}},{"accession":"0001477932-26-003407","ticker":"GRVE","company_name":"GROOVE BOTANICALS INC.","filed_at":"2026-05-22T17:58:32+00:00","headline":"Groove Botanicals replaces auditor; prior reports noted going concern doubts","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003407","json":"https://secwatch.observer/filing/0001477932-26-003407.json","markdown":"https://secwatch.observer/filing/0001477932-26-003407.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/0001477932-26-003407-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/grve_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Company appointed CBIZ CPAs P.C. (“CBIZ”) as the Company’s new independent registered public accounting firm for the fiscal year ending November 30, 2026, effective immediately following the resignation of Sassetti.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1123596/000143774926005604/0001437749-26-005604-index.htm","comparable_excerpt":"On May 13, 2026, M. S. Madhava Rao, Chartered Accountant (PCAOB ID 06662) (“Madhava Rao”) resigned as the independent registered public accounting firm of GROOVE BOTANICALS, INC., a Nevada corporation (the “Company”), effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/0001477932-26-003407-index.htm"}},{"accession":"0001193125-26-234494","ticker":"RMIX","company_name":"Suncrete, Inc.","filed_at":"2026-05-21T20:26:49+00:00","headline":"Suncrete changes auditor to Grant Thornton; prior auditor flagged going concern","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-234494","json":"https://secwatch.observer/filing/0001193125-26-234494.json","markdown":"https://secwatch.observer/filing/0001193125-26-234494.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/0001193125-26-234494-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/d153034d8ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Company appointed CBIZ CPAs P.C. (“CBIZ”) as the Company’s new independent registered public accounting firm for the fiscal year ending November 30, 2026, effective immediately following the resignation of Sassetti.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1123596/000143774926005604/0001437749-26-005604-index.htm","comparable_excerpt":"As previously disclosed, on April 8, 2026, the audit committee of the board of directors of the Company (the “Board”) approved the engagement of Grant Thornton LLP (“Grant Thornton”) as the independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/0001193125-26-234494-index.htm"}},{"accession":"0001493152-26-020901","ticker":"BMNR","company_name":"BITMINE IMMERSION TECHNOLOGIES, INC.","filed_at":"2026-05-01T23:59:59+00:00","headline":"Bitmine Immersion Technologies dismisses Bush & Associates, appoints KPMG as auditor","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-020901","json":"https://secwatch.observer/filing/0001493152-26-020901.json","markdown":"https://secwatch.observer/filing/0001493152-26-020901.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/0001493152-26-020901-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Company appointed CBIZ CPAs P.C. (“CBIZ”) as the Company’s new independent registered public accounting firm for the fiscal year ending November 30, 2026, effective immediately following the resignation of Sassetti.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1123596/000143774926005604/0001437749-26-005604-index.htm","comparable_excerpt":"pproved the dismissal of Bush & Associates CPA LLC (“ Bush & Associates ”) as the Company’s independent\nregistered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/0001493152-26-020901-index.htm"}},{"accession":"0001193125-26-161712","ticker":"HGTXU","company_name":"HUGOTON ROYALTY TRUST","filed_at":"2026-04-17T23:59:59+00:00","headline":"Hugoton Royalty Trust dismisses auditor Grant Thornton; cites cash constraints, no replacement sought","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-161712","json":"https://secwatch.observer/filing/0001193125-26-161712.json","markdown":"https://secwatch.observer/filing/0001193125-26-161712.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/0001193125-26-161712-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/hgt_-_dismissal_of_audit.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Company appointed CBIZ CPAs P.C. (“CBIZ”) as the Company’s new independent registered public accounting firm for the fiscal year ending November 30, 2026, effective immediately following the resignation of Sassetti.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1123596/000143774926005604/0001437749-26-005604-index.htm","comparable_excerpt":"On April 16, 2026, Hugoton Royalty Trust (the “Trust”) dismissed Grant Thornton LLP (“GT”) as its independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/0001193125-26-161712-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}