{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-024953","form_type":"8-K","ticker":"RHNO","cik":"0001785493","company_name":"RHINO BITCOIN INC.","filed_at":"2025-11-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.452209+00:00","generated_at":"2026-05-16T17:00:18.372673+00:00","sec_items":["4.01","5.03","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Rhino Bitcoin changes auditor to Fruci & Associates II and fiscal year end to December 31","bullets":["JP Centurion & Partners resigned as independent registered public accounting firm on Nov 19, 2025.","No disagreements or reportable events during fiscal 2024, 2025 or subsequent interim period.","Prior audit reports for fiscal years ended July 31, 2025 and 2024 included a going-concern explanatory paragraph.","Fruci & Associates II engaged as new auditor on Nov 21, 2025; Fruci also serves as auditor of wholly owned subsidiary Rhino Digital.","Fiscal year changed from July 31 to December 31, aligning with subsidiary's fiscal year; no transition report will be filed."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-024953","json":"https://secwatch.observer/filing/0001493152-25-024953.json","markdown":"https://secwatch.observer/filing/0001493152-25-024953.md","text":"https://secwatch.observer/filing/0001493152-25-024953.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1785493/000149315225024953/0001493152-25-024953-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1785493/000149315225024953/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T17:00:18.372673+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":"5ef4742d85ee7936d451f0c7d6d89cf4998724db","claim":"JP Centurion & Partners PLT resigned as auditor of RHINO BITCOIN INC..","evidence_excerpt":"On November 19, 2025, JP Centurion & Partners PLT (“Centurion”) resigned as the independent registered public accounting firm of Rhino Bitcoin Inc. (the “Company”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1785493/000149315225024953/0001493152-25-024953-index.htm","confidence":0.9},{"claim_id":"96871dd36b8d66c0fed31636421ea0a1d8acf49b","claim":"RHINO BITCOIN INC. engaged Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"On November 21, 2025, the Company engaged Fruci & Associates II, PLLC (“Fruci”) 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/1785493/000149315225024953/0001493152-25-024953-index.htm","confidence":0.9},{"claim_id":"84442aeafe5081a9dc10a9e9070fd3ae52594004","claim":"RHINO BITCOIN INC.: Changed fiscal year end from July 31 to December 31 (effective 2025-11-20).","evidence_excerpt":"On November 20, 2025, the Company changed its fiscal year end from July 31 to December 31, which is the fiscal year end of Rhino Digital.","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1785493/000149315225024953/0001493152-25-024953-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, 9.01","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 November 19, 2025, JP Centurion & Partners PLT (“Centurion”) resigned as the independent registered public accounting firm of Rhino Bitcoin Inc. 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(the “Company”) approved an amendment to the Company’s Amended and Restated Bylaws (the “Bylaws”) and adopted an amendment to the quorum requirement contained in Article II, Section 2.9 of the Bylaws (the “Amendment”) to provide that the holders of thirty-three and one third percent (33.3%) of the voting power of the Company entitled to vote at a meeting of stockholders, present in person or represented by proxy, shall constitute a quorum for the transaction of business.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1436229/000149315226026548/0001493152-26-026548-index.htm"}},{"accession":"0001213900-26-062870","ticker":"OXSQ","company_name":"Oxford Square Capital Corp.","filed_at":"2026-05-29T20:31:12+00:00","headline":"Oxford Square Capital dismisses PwC, engages EY as independent 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, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-062870","json":"https://secwatch.observer/filing/0001213900-26-062870.json","markdown":"https://secwatch.observer/filing/0001213900-26-062870.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/ea0292775-01_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 19, 2025, JP Centurion & Partners PLT (“Centurion”) resigned as the independent registered public accounting firm of Rhino Bitcoin Inc. (the “Company”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1785493/000149315225024953/0001493152-25-024953-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. 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