{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-24-007225","form_type":"8-K","ticker":null,"cik":"0001829953","company_name":"Corner Growth Acquisition Corp.","filed_at":"2024-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.893505+00:00","generated_at":"2026-05-30T00:35:37.285734+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Corner Growth Acquisition Corp. replaces auditor VMCPA with Hudgens; cites material weaknesses","bullets":["Dismissed VMCPA (engaged Sept 6, 2024); no financial reports issued by VMCPA.","No accounting disagreements; management flagged material weaknesses in internal controls over complex instruments, liabilities, and communication.","VMCPA agreed with disclosures via letter filed as Exhibit 16.1.","No consultations with new auditor Hudgens prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-24-007225","json":"https://secwatch.observer/filing/0001477932-24-007225.json","markdown":"https://secwatch.observer/filing/0001477932-24-007225.md","text":"https://secwatch.observer/filing/0001477932-24-007225.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1829953/000147793224007225/0001477932-24-007225-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1829953/000147793224007225/corner_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T00:35:37.285734+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":"72c28d9bd829973aaa3be2544d5cc7ae5c59031e","claim":"Corner Growth Acquisition Corp. dismissed Victor Mokuolu, CPA PLLC as its auditor.","evidence_excerpt":"On November 13, 2024, Corner Growth Acquisition Corp. (the \"Company\") dismissed Victor Mokuolu, CPA PLLC (\"VMCPA\") as the Company's independent registered public accounting firm and replaced VMCPA with Hudgens CPA, PLLC (\"Hudgens\").","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1829953/000147793224007225/0001477932-24-007225-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Victor Mokuolu, CPA PLLC"}],"fact_type":"auditor_change"},{"claim_id":"f1b4c9f5ec146a49532c622428d0936a3c3cc9b9","claim":"Corner Growth Acquisition Corp. engaged Hudgens CPA, PLLC as its auditor.","evidence_excerpt":"(the “Company”) dismissed Victor Mokuolu, CPA PLLC (“VMCPA”) as the Company’s independent registered public accounting firm and replaced VMCPA with Hudgens CPA, PLLC (“Hudgens”). The decision to dismiss VMCPA and replace them with Hudgens was approved by the Board of Directors of the Company. VMCPA was engaged as the Company’s independent public accounting firm on September 6, 2024 and did not issue any reports on the Company’s consolidated financial statements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1829953/000147793224007225/0001477932-24-007225-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Hudgens CPA, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}