{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-017657","form_type":"8-K","ticker":"CRSF","cik":"0000924396","company_name":"Crisp Momentum Inc.","filed_at":"2025-10-10T23:59:59+00:00","discovered_at":"2026-05-14T18:02:42.637130+00:00","generated_at":"2026-05-17T04:08:50.458780+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Crisp Momentum auditor Hudgens resigns; M&K CPAs appointed as new auditor","bullets":["Hudgens CPA resigned on Aug 9, 2025, ceasing public company audit services.","No disagreements or reportable events for fiscal years ended July 31, 2024 and 2023.","M&K CPAs appointed as independent auditor on Sep 23, 2025 for FY ending July 31, 2025.","Hudgens provided a letter to the SEC dated Oct 3, 2025 (Exhibit 16.1)."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-017657","json":"https://secwatch.observer/filing/0001493152-25-017657.json","markdown":"https://secwatch.observer/filing/0001493152-25-017657.md","text":"https://secwatch.observer/filing/0001493152-25-017657.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/924396/000149315225017657/0001493152-25-017657-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/924396/000149315225017657/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T04:08:50.458780+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":"5238cb4b747fdad6c07b87c1b8f927efb598b6a2","claim":"Crisp Momentum Inc. engaged M&K CPAs, PLLC as its auditor.","evidence_excerpt":"On September 23, 2025, the Company appointed M&K CPAs, PLLC (“M&K”) as the Company’s independent registered public accounting firm for the fiscal year ending July 31, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/924396/000149315225017657/0001493152-25-017657-index.htm","confidence":0.9},{"claim_id":"ba5627032f9e42d687e476734cb530ed20f00894","claim":"Hudgens CPA, PLLC resigned as auditor of Crisp Momentum Inc..","evidence_excerpt":"ugust 9, 2025, Hudgens CPA, PLLC (“Hudgens”) informed Crisp Momentum Inc. (f/k/a OpenLocker Holdings, Inc.) (the “Company”) that it would no longer be conducting public company audits and therefore resigned 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/924396/000149315225017657/0001493152-25-017657-index.htm","confidence":0.9}],"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 September 23, 2025, the Company appointed M&K CPAs, PLLC (“M&K”) as the Company’s independent registered public accounting firm for the fiscal year ending July 31, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/924396/000149315225017657/0001493152-25-017657-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 September 23, 2025, the Company appointed M&K CPAs, PLLC (“M&K”) as the Company’s independent registered public accounting firm for the fiscal year ending July 31, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/924396/000149315225017657/0001493152-25-017657-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 September 23, 2025, the Company appointed M&K CPAs, PLLC (“M&K”) as the Company’s independent registered public accounting firm for the fiscal year ending July 31, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/924396/000149315225017657/0001493152-25-017657-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 September 23, 2025, the Company appointed M&K CPAs, PLLC (“M&K”) as the Company’s independent registered public accounting firm for the fiscal year ending July 31, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/924396/000149315225017657/0001493152-25-017657-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 September 23, 2025, the Company appointed M&K CPAs, PLLC (“M&K”) as the Company’s independent registered public accounting firm for the fiscal year ending July 31, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/924396/000149315225017657/0001493152-25-017657-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 September 23, 2025, the Company appointed M&K CPAs, PLLC (“M&K”) as the Company’s independent registered public accounting firm for the fiscal year ending July 31, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/924396/000149315225017657/0001493152-25-017657-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 September 23, 2025, the Company appointed M&K CPAs, PLLC (“M&K”) as the Company’s independent registered public accounting firm for the fiscal year ending July 31, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/924396/000149315225017657/0001493152-25-017657-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 September 23, 2025, the Company appointed M&K CPAs, PLLC (“M&K”) as the Company’s independent registered public accounting firm for the fiscal year ending July 31, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/924396/000149315225017657/0001493152-25-017657-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"}