{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-26-002774","form_type":"8-K","ticker":null,"cik":"0001631463","company_name":"Barrel Energy Inc.","filed_at":"2026-05-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.621541+00:00","generated_at":"2026-05-14T22:45:37.522932+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Barrel Energy dismisses auditor Fruci & Associates, engages Shah Teelani & Associates for FY 2025 audit","bullets":["Fruci & Associates II, PLLC dismissed as auditor on April 28, 2026; had audited fiscal years 2023, 2024 and reviewed nine months of 2025.","No disagreements or reportable events occurred during Fruci's tenure (fiscal years 2023-2024 through dismissal).","New auditor Shah Teelani & Associates (Ahmedabad, India) engaged April 21, 2026 for FY 2025 audit.","No prior consultations with Shah Teelani on accounting principles, audit opinions, or disagreements.","Exhibit 16.1 letter from former auditor not yet filed; amendment to be filed."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-002774","json":"https://secwatch.observer/filing/0001477932-26-002774.json","markdown":"https://secwatch.observer/filing/0001477932-26-002774.md","text":"https://secwatch.observer/filing/0001477932-26-002774.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/0001477932-26-002774-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/brll_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T22:45:37.522932+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":"37c65cad157a67544ceae3e335d060ff3f668740","claim":"Barrel Energy Inc. dismissed Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"On April 28, 2026 Barrel Energy Inc. (the \"Company\") dismissed Fruci & Associates II, PLLC, located at 802 N. Washington, Spokane, WA 99201, as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/0001477932-26-002774-index.htm","confidence":0.9},{"claim_id":"3f481e117576da5e76034620b393aee0e426f7cb","claim":"Barrel Energy Inc. engaged Shah Teelani & Associates Chartered Accountants as its auditor.","evidence_excerpt":"On April 21, 2026, the Company engaged Shah Teelani & Associates Chartered Accountants, located at 302-303, Shubh House, Bh. Jain Dairy, Swastik Cross Road, Off C.G. Road, Ahmedabad 380009, Gujarat, India, as its new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/0001477932-26-002774-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 28, 2026 Barrel Energy Inc. (the \"Company\") dismissed Fruci & Associates II, PLLC, located at 802 N. Washington, Spokane, WA 99201, as its independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/0001477932-26-002774-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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(the \"Company\") dismissed Fruci & Associates II, PLLC, located at 802 N. Washington, Spokane, WA 99201, as its independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/0001477932-26-002774-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as its independent registered public accounting firm and engaged Ernst & Young LLP (“EY”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm"}},{"accession":"0001104659-26-066285","ticker":"AEYE","company_name":"AUDIOEYE INC","filed_at":"2026-05-26T20:18:00+00:00","headline":"AudioEye dismisses MaloneBailey, appoints RSM as new auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-066285","json":"https://secwatch.observer/filing/0001104659-26-066285.json","markdown":"https://secwatch.observer/filing/0001104659-26-066285.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/0001104659-26-066285-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/tm2615648d1_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 28, 2026 Barrel Energy Inc. (the \"Company\") dismissed Fruci & Associates II, PLLC, located at 802 N. Washington, Spokane, WA 99201, as its independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/0001477932-26-002774-index.htm","comparable_excerpt":"On May 26, 2026, the Audit Committee of the Board of Directors of AudioEye, Inc. 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(the \"Company\") dismissed Fruci & Associates II, PLLC, located at 802 N. Washington, Spokane, WA 99201, as its independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/0001477932-26-002774-index.htm","comparable_excerpt":"On May 15, 2026, Rodefer Moss & Company, PLCC (“Rodefer Moss”) informed SafeSpace Global Corporation (the “Company”) that it is resigning as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm"}},{"accession":"0001628280-26-035718","ticker":"DFH","company_name":"Dream Finders Homes, Inc.","filed_at":"2026-05-15T21:20:37+00:00","headline":"Dream Finders Homes dismisses PwC, appoints KPMG as auditor for FY 2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-035718","json":"https://secwatch.observer/filing/0001628280-26-035718.json","markdown":"https://secwatch.observer/filing/0001628280-26-035718.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/dream-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 28, 2026 Barrel Energy Inc. (the \"Company\") dismissed Fruci & Associates II, PLLC, located at 802 N. Washington, Spokane, WA 99201, as its independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/0001477932-26-002774-index.htm","comparable_excerpt":"the Audit Committee dismissed PwC as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm"}},{"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","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 April 28, 2026 Barrel Energy Inc. (the \"Company\") dismissed Fruci & Associates II, PLLC, located at 802 N. Washington, Spokane, WA 99201, as its independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/0001477932-26-002774-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","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 April 28, 2026 Barrel Energy Inc. (the \"Company\") dismissed Fruci & Associates II, PLLC, located at 802 N. Washington, Spokane, WA 99201, as its independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/0001477932-26-002774-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"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}