{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-26-000439","form_type":"8-K/A","ticker":null,"cik":"0001886086","company_name":"Com2000, Inc.","filed_at":"2026-01-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.678819+00:00","generated_at":"2026-05-16T07:06:48.722287+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Com2000 auditor ZH CPA resigned Oct 27; NG Accounting engaged Dec 29","bullets":["ZH CPA, LLC resigned as independent auditor on October 27, 2025.","NG Accounting & Auditing, Inc. engaged as new auditor on December 29, 2025 for FY ending June 30, 2025.","No disagreements or reportable events occurred with former auditor.","ZH CPA's reports from inception to June 30, 2021 contained no adverse opinion."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-000439","json":"https://secwatch.observer/filing/0001477932-26-000439.json","markdown":"https://secwatch.observer/filing/0001477932-26-000439.md","text":"https://secwatch.observer/filing/0001477932-26-000439.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1886086/000147793226000439/0001477932-26-000439-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1886086/000147793226000439/com_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T07:06:48.722287+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":"47f2bc273473b1dcb31f6341ce5106564a9eb709","claim":"Com2000, Inc. engaged NG Accounting & Auditing, Inc. as its auditor.","evidence_excerpt":"On December 29, 2025 , with the approval of the Company’s Board of Directors, NG Accounting & Auditing, Inc. was engaged as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1886086/000147793226000439/0001477932-26-000439-index.htm","confidence":0.98},{"claim_id":"ccc6d059f5b5b236c43a345f0f7420697535ebf6","claim":"ZH CPA, LLC resigned as auditor of Com2000, Inc..","evidence_excerpt":"On October 27, 2025, Com2000, Inc. (the “Company”) was notified by ZH CPA, LLC (“ZHCPA” ) that ZHCPA resigned as the independent registered accounting firm of the Company.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1886086/000147793226000439/0001477932-26-000439-index.htm","confidence":0.98}],"comparable_filings":[{"accession":"0000844059-26-000071","ticker":"FRPH","company_name":"FRP HOLDINGS, INC.","filed_at":"2026-05-15T14:46:11+00:00","headline":"FRP Holdings appoints Forvis Mazars as independent auditor, dismisses Baker Tilly","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000844059-26-000071","json":"https://secwatch.observer/filing/0000844059-26-000071.json","markdown":"https://secwatch.observer/filing/0000844059-26-000071.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/frph-20260515.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 29, 2025 , with the approval of the Company’s Board of Directors, NG Accounting & Auditing, Inc. was engaged as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1886086/000147793226000439/0001477932-26-000439-index.htm","comparable_excerpt":"the Audit Committee approved and the Board ratified the engagement of Forvis Mazars as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm"}},{"accession":"0000912593-26-000167","ticker":"SUI","company_name":"SUN COMMUNITIES INC","filed_at":"2026-05-13T20:23:42+00:00","headline":"Sun Communities engages Deloitte as auditor; Grant Thornton exit with no disagreements","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000912593-26-000167","json":"https://secwatch.observer/filing/0000912593-26-000167.json","markdown":"https://secwatch.observer/filing/0000912593-26-000167.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/0000912593-26-000167-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/sui-20260323.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 29, 2025 , with the approval of the Company’s Board of Directors, NG Accounting & Auditing, Inc. was engaged as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1886086/000147793226000439/0001477932-26-000439-index.htm","comparable_excerpt":"the Committee dismissed Grant Thornton LLP (\"Grant Thornton\") as the Company's independent registered public accounting firm, effective upon completion of its engagement services for the review of the Company's consolidated financial statements for the period ended March 31, 2026, which was completed on April 28, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/0000912593-26-000167-index.htm"}},{"accession":"0001683168-26-003783","ticker":"BCRD","company_name":"BlueOne Card, Inc.","filed_at":"2026-05-13T16:54:09+00:00","headline":"BlueOne Technologies replaces auditor and completes name change","event_type":"other_material","sec_items":["4.01","8.01","9.01"],"materiality_score":0.35,"calibrated_materiality_score":0.35,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-003783","json":"https://secwatch.observer/filing/0001683168-26-003783.json","markdown":"https://secwatch.observer/filing/0001683168-26-003783.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/0001683168-26-003783-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/blueone_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 29, 2025 , with the approval of the Company’s Board of Directors, NG Accounting & Auditing, Inc. was engaged as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1886086/000147793226000439/0001477932-26-000439-index.htm","comparable_excerpt":"ndependent registered public accounting firm and dismissed Salberg & Company, P.A. (“Salberg”) from that role. During the fiscal years ended March 31, 2024, and March 31, 2025, neither","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/0001683168-26-003783-index.htm"}},{"accession":"0001213900-26-046612","ticker":"ITP","company_name":"IT TECH PACKAGING, INC.","filed_at":"2026-04-22T23:59:59+00:00","headline":"IT Tech Packaging replaces auditor: GGF resigns, Montis appointed effective April 22, 2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.35,"calibrated_materiality_score":0.35,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-046612","json":"https://secwatch.observer/filing/0001213900-26-046612.json","markdown":"https://secwatch.observer/filing/0001213900-26-046612.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1358190/000121390026046612/0001213900-26-046612-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1358190/000121390026046612/ea0287355-8k_ittech.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 29, 2025 , with the approval of the Company’s Board of Directors, NG Accounting & Auditing, Inc. was engaged as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1886086/000147793226000439/0001477932-26-000439-index.htm","comparable_excerpt":"On April 22, 2026, the Company engaged Montis CPA Limited (“Montis”) to serve as its principal independent accountant, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1358190/000121390026046612/0001213900-26-046612-index.htm"}},{"accession":"0001185185-26-001435","ticker":"ALOY","company_name":"REALLOYS INC.","filed_at":"2026-04-20T23:59:59+00:00","headline":"Realloys dismisses Victor Mokuolo CPA, appoints Grassi & Co. as new auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.25,"calibrated_materiality_score":0.25,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-26-001435","json":"https://secwatch.observer/filing/0001185185-26-001435.json","markdown":"https://secwatch.observer/filing/0001185185-26-001435.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/realloys8k030626.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 29, 2025 , with the approval of the Company’s Board of Directors, NG Accounting & Auditing, Inc. was engaged as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1886086/000147793226000439/0001477932-26-000439-index.htm","comparable_excerpt":"On April 20, 2026, the Company engaged Grassi & Co. CPAs, P.C. as its new independent registered public accounting firm","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm"}},{"accession":"0001437749-26-012705","ticker":"HYFM","company_name":"HYDROFARM HOLDINGS GROUP, INC.","filed_at":"2026-04-20T23:59:59+00:00","headline":"Hydrofarm Holdings Group replaces auditor: Deloitte out, CBIZ in","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-012705","json":"https://secwatch.observer/filing/0001437749-26-012705.json","markdown":"https://secwatch.observer/filing/0001437749-26-012705.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1695295/000143774926012705/0001437749-26-012705-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1695295/000143774926012705/hyfm20260415_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 29, 2025 , with the approval of the Company’s Board of Directors, NG Accounting & Auditing, Inc. was engaged as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1886086/000147793226000439/0001477932-26-000439-index.htm","comparable_excerpt":"the Committee dismissed Deloitte & Touche LLP (“Deloitte”) as independent registered public accounting firm of the Company effective April 14, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1695295/000143774926012705/0001437749-26-012705-index.htm"}},{"accession":"0001493152-26-017801","ticker":"GWTI","company_name":"GREENWAY TECHNOLOGIES, INC. & SUBSIDIARIES","filed_at":"2026-04-17T23:59:59+00:00","headline":"Greenway Technologies auditor Assurance Dimensions resigns; Stephano Slack engaged","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.25,"calibrated_materiality_score":0.25,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-017801","json":"https://secwatch.observer/filing/0001493152-26-017801.json","markdown":"https://secwatch.observer/filing/0001493152-26-017801.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1572386/000149315226017801/0001493152-26-017801-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1572386/000149315226017801/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 29, 2025 , with the approval of the Company’s Board of Directors, NG Accounting & Auditing, Inc. was engaged as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1886086/000147793226000439/0001477932-26-000439-index.htm","comparable_excerpt":"Resignation\nof Accounting Firm (a) On\n April 18, 2025, Greenway Technologies, Inc., a Texas corporation (the “Company”), received the resignation of Assurance","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1572386/000149315226017801/0001493152-26-017801-index.htm"}},{"accession":"0001730463-26-000049","ticker":"AUTL","company_name":"Autolus Therapeutics plc","filed_at":"2026-04-16T23:59:59+00:00","headline":"Autolus Therapeutics dismisses EY UK and appoints EY US as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.35,"calibrated_materiality_score":0.35,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001730463-26-000049","json":"https://secwatch.observer/filing/0001730463-26-000049.json","markdown":"https://secwatch.observer/filing/0001730463-26-000049.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1730463/000173046326000049/0001730463-26-000049-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1730463/000173046326000049/autl-20260414.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 29, 2025 , with the approval of the Company’s Board of Directors, NG Accounting & Auditing, Inc. was engaged as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1886086/000147793226000439/0001477932-26-000439-index.htm","comparable_excerpt":"On April 14, 2026, the Audit Committee approved the engagement of Ernst & Young LLP (US) (“EY US”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1730463/000173046326000049/0001730463-26-000049-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}