{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-25-001987","form_type":"8-K","ticker":null,"cik":"0001847513","company_name":"CORNER GROWTH ACQUISITION CORP. 2","filed_at":"2025-03-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:05.268895+00:00","generated_at":"2026-05-24T05:13:44.020488+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. 2 dismisses auditor; cites internal control weaknesses","bullets":["Hudgens CPA, PLLC dismissed as independent auditor on March 19, 2025; no reports had been issued.","No disagreements on accounting principles; but management reported material weaknesses in internal controls.","Weaknesses relate to complex financial instruments, accrued/contingent liabilities, and executive communication of material agreements.","No replacement auditor has been appointed as of the filing date."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-25-001987","json":"https://secwatch.observer/filing/0001477932-25-001987.json","markdown":"https://secwatch.observer/filing/0001477932-25-001987.md","text":"https://secwatch.observer/filing/0001477932-25-001987.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1847513/000147793225001987/0001477932-25-001987-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1847513/000147793225001987/corner_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T05:13:44.020488+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":"1e2e6373dbf7e22ebeb07eb58caffb4d16d4bc3b","claim":"CORNER GROWTH ACQUISITION CORP. 2 dismissed Hudgens CPA, PLLC as its auditor.","evidence_excerpt":"On March 19, 2025, Corner Growth Acquisition Corp. 2 (the \"Company\") dismissed Hudgens CPA, PLLC (\"Hudgens\") as the Company's independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1847513/000147793225001987/0001477932-25-001987-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"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"}