{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-25-001988","form_type":"8-K","ticker":null,"cik":"0001857803","company_name":"DP Cap Acquisition Corp I","filed_at":"2025-03-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:05.343372+00:00","generated_at":"2026-05-24T05:14:25.122479+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":"DP Cap Acquisition Corp I dismisses auditor Hudgens CPA; cites material weaknesses","bullets":["Hudgens CPA, PLLC dismissed as independent auditor effective March 19, 2025; no new auditor yet engaged.","No disagreements on accounting principles or practices between the company and Hudgens.","Material weaknesses in internal controls identified related to complex financial instruments, accrued liabilities, and agreement communication.","Hudgens was engaged December 12, 2024 and never issued any audit reports."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-25-001988","json":"https://secwatch.observer/filing/0001477932-25-001988.json","markdown":"https://secwatch.observer/filing/0001477932-25-001988.md","text":"https://secwatch.observer/filing/0001477932-25-001988.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1857803/000147793225001988/0001477932-25-001988-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1857803/000147793225001988/dpcs_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T05:14:25.122479+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":"2757c28d677360c86238325d7ce1abc2f6598f56","claim":"DP Cap Acquisition Corp I dismissed Hudgens CPA, PLLC as its auditor.","evidence_excerpt":"On March 19, 2025, DP Cap Acquisition Corp. I (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/1857803/000147793225001988/0001477932-25-001988-index.htm","confidence":0.9,"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"}