{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-24-007226","form_type":"8-K","ticker":null,"cik":"0001847513","company_name":"CORNER GROWTH ACQUISITION CORP. 2","filed_at":"2024-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.021371+00:00","generated_at":"2026-05-30T00:36:31.046643+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Corner Growth Acquisition Corp. 2 replaces auditor VMCPA with Hudgens; cites material weaknesses","bullets":["Dismissed Victor Mokuolu, CPA PLLC on Nov 13, 2024; replaced by Hudgens CPA, PLLC.","VMCPA was engaged Sept 6, 2024 and issued no audit reports on the company's financials.","No disagreements on accounting or auditing matters between company and VMCPA.","Management noted material weaknesses in internal controls over complex instruments and accruals.","VMCPA agreed with the disclosures per its letter filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-24-007226","json":"https://secwatch.observer/filing/0001477932-24-007226.json","markdown":"https://secwatch.observer/filing/0001477932-24-007226.md","text":"https://secwatch.observer/filing/0001477932-24-007226.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1847513/000147793224007226/0001477932-24-007226-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1847513/000147793224007226/corner_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T00:36:31.046643+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":"00d721458d528fe52841555d2a99226802351782","claim":"CORNER GROWTH ACQUISITION CORP. 2 dismissed Victor Mokuolu, CPA PLLC as its auditor.","evidence_excerpt":"On November 13, 2024, Corner Growth Acquisition Corp. 2 (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/1847513/000147793224007226/0001477932-24-007226-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Victor Mokuolu, CPA PLLC"},{"label":"Successor","value":"Hudgens CPA, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"e22b108c4521ce23aadfc3c482502c115488afcf","claim":"CORNER GROWTH ACQUISITION CORP. 2 engaged Hudgens CPA, PLLC as its auditor.","evidence_excerpt":"2 (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/1847513/000147793224007226/0001477932-24-007226-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"}