{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-018582","form_type":"8-K","ticker":"VIPZ","cik":"0001832161","company_name":"VIP Play, Inc.","filed_at":"2025-10-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.695189+00:00","generated_at":"2026-05-17T03:16:59.008778+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"VIP Play dismisses Grassi & Co., hires Frank Rimerman; cites ongoing material weaknesses","bullets":["Dismissed Grassi & Co. as independent auditor effective Oct 15, 2025; board approved change.","Engaged Frank, Rimerman + Co. LLP as new auditor for FY 2026 audit and quarterly reviews.","Prior audit reports contained going-concern explanatory paragraphs for FY 2025 and 2024.","No disagreements with Grassi; but reportable events: material weaknesses in internal controls (limited segregation of duties, insufficient review controls) not remediated as of Sep 30, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-018582","json":"https://secwatch.observer/filing/0001493152-25-018582.json","markdown":"https://secwatch.observer/filing/0001493152-25-018582.md","text":"https://secwatch.observer/filing/0001493152-25-018582.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1832161/000149315225018582/0001493152-25-018582-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1832161/000149315225018582/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T03:16:59.008778+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":"c88a194aed7e48a7313876b7caf52d54830159fd","claim":"VIP Play, Inc. engaged Frank, Rimerman + Co. LLP as its auditor.","evidence_excerpt":"On October 15, 2025, we engaged Frank, Rimerman + Co. LLP (“ Frank Rimerman ”) as our independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1832161/000149315225018582/0001493152-25-018582-index.htm","confidence":1.0},{"claim_id":"c91e67b3c245674acdc133a3ac7db1cadb0ab9ab","claim":"VIP Play, Inc. dismissed Grassi & Co., CPAs, P.C. as its auditor.","evidence_excerpt":"VIP Play, Inc. (the “ Company ,” “ us ,” “ our ”) dismissed Grassi & Co., CPAs, P.C. (“Grassi”) as our independent registered public accounting firm, effective October 15, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1832161/000149315225018582/0001493152-25-018582-index.htm","confidence":1.0}],"comparable_filings":[{"accession":"0000911147-26-000031","ticker":"CNTY","company_name":"CENTURY CASINOS INC /CO/","filed_at":"2026-05-28T20:11:41+00:00","headline":"Century Casinos dismisses Grant Thornton, appoints EY as new auditor; cites material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"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/0000911147-26-000031","json":"https://secwatch.observer/filing/0000911147-26-000031.json","markdown":"https://secwatch.observer/filing/0000911147-26-000031.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/cnty-20260522x8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On October 15, 2025, we engaged Frank, Rimerman + Co. 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Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001628280-26-037912","ticker":"OCTV","company_name":"Octave Intelligence plc","filed_at":"2026-05-26T10:02:50+00:00","headline":"Octave Intelligence completes spin-off from Hexagon; draws $625M credit facility, changes auditor","event_type":"other_material","sec_items":["1.01","2.03","4.01","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"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/0001628280-26-037912","json":"https://secwatch.observer/filing/0001628280-26-037912.json","markdown":"https://secwatch.observer/filing/0001628280-26-037912.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/octaveintelligenceplcclosi.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On October 15, 2025, we engaged Frank, Rimerman + Co. 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