{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-003472","form_type":"8-K/A","ticker":"SNBH","cik":"0001358633","company_name":"SENTIENT BRANDS HOLDINGS INC.","filed_at":"2026-01-26T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.912201+00:00","generated_at":"2026-05-16T07:51:49.784463+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Sentient Brands dismisses auditor Victor Mokuolu effective Dec 24, 2025; auditor concurs","bullets":["Auditor Victor Mokuolu, CPA PLLC dismissed effective December 24, 2025.","Auditor issued letter agreeing with company's 8-K statements filed January 12, 2026.","Last audit report covered the fiscal year ended December 31, 2024.","Dismissal reported via Form 8-K/A filed January 22, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-003472","json":"https://secwatch.observer/filing/0001493152-26-003472.json","markdown":"https://secwatch.observer/filing/0001493152-26-003472.md","text":"https://secwatch.observer/filing/0001493152-26-003472.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1358633/000149315226003472/0001493152-26-003472-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1358633/000149315226003472/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T07:51:49.784463+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":"15c09434c75b861c33116733171e0e5471f8e161","claim":"SENTIENT BRANDS HOLDINGS INC. dismissed VICTOR MOKUOLU, CPA PLLC as its auditor.","evidence_excerpt":"orm 8-K reports the letter received from the auditor VICTOR MOKUOLU, CPA PLLC. Item 4.01 Changes in Registrant’s Certifying Accountant Effective December 24, 2025, Victor Mokuolu, CPA PLLC (the “Firm”), was notified by Sentient Brands Holdings Inc. (the “Company”) of dismissal as the Company’s accountants and ceased their services as accountants.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1358633/000149315226003472/0001493152-26-003472-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":"orm 8-K reports the letter received from the auditor VICTOR MOKUOLU, CPA PLLC. Item\n4.01 Changes in Registrant’s Certifying Accountant Effective\nDecember 24, 2025, Victor Mokuolu, CPA PLLC (the “Firm”), was notified by Sentient Brands Holdings Inc. (the “Company”)\nof dismissal as the Company’s accountants and ceased their services as accountants.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1358633/000149315226003472/0001493152-26-003472-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. (the “Company”) dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-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":"orm 8-K reports the letter received from the auditor VICTOR MOKUOLU, CPA PLLC. Item\n4.01 Changes in Registrant’s Certifying Accountant Effective\nDecember 24, 2025, Victor Mokuolu, CPA PLLC (the “Firm”), was notified by Sentient Brands Holdings Inc. (the “Company”)\nof dismissal as the Company’s accountants and ceased their services as accountants.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1358633/000149315226003472/0001493152-26-003472-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, 9.01","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":"orm 8-K reports the letter received from the auditor VICTOR MOKUOLU, CPA PLLC. Item\n4.01 Changes in Registrant’s Certifying Accountant Effective\nDecember 24, 2025, Victor Mokuolu, CPA PLLC (the “Firm”), was notified by Sentient Brands Holdings Inc. (the “Company”)\nof dismissal as the Company’s accountants and ceased their services as accountants.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1358633/000149315226003472/0001493152-26-003472-index.htm","comparable_excerpt":"On May 26, 2026, the Audit Committee of the Board of Directors of AudioEye, Inc. (the “Company”) approved the dismissal of MaloneBailey, LLP (“MaloneBailey”), which had been serving as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/0001104659-26-066285-index.htm"}},{"accession":"0001493152-26-024198","ticker":"SSGC","company_name":"SafeSpace Global Corp","filed_at":"2026-05-18T20:47:03+00:00","headline":"SafeSpace Global's auditor Rodefer Moss resigns; CBIZ CPAs appointed May 15","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/0001493152-26-024198","json":"https://secwatch.observer/filing/0001493152-26-024198.json","markdown":"https://secwatch.observer/filing/0001493152-26-024198.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"orm 8-K reports the letter received from the auditor VICTOR MOKUOLU, CPA PLLC. Item\n4.01 Changes in Registrant’s Certifying Accountant Effective\nDecember 24, 2025, Victor Mokuolu, CPA PLLC (the “Firm”), was notified by Sentient Brands Holdings Inc. (the “Company”)\nof dismissal as the Company’s accountants and ceased their services as accountants.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1358633/000149315226003472/0001493152-26-003472-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, 9.01","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":"orm 8-K reports the letter received from the auditor VICTOR MOKUOLU, CPA PLLC. Item\n4.01 Changes in Registrant’s Certifying Accountant Effective\nDecember 24, 2025, Victor Mokuolu, CPA PLLC (the “Firm”), was notified by Sentient Brands Holdings Inc. (the “Company”)\nof dismissal as the Company’s accountants and ceased their services as accountants.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1358633/000149315226003472/0001493152-26-003472-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, 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":"orm 8-K reports the letter received from the auditor VICTOR MOKUOLU, CPA PLLC. Item\n4.01 Changes in Registrant’s Certifying Accountant Effective\nDecember 24, 2025, Victor Mokuolu, CPA PLLC (the “Firm”), was notified by Sentient Brands Holdings Inc. (the “Company”)\nof dismissal as the Company’s accountants and ceased their services as accountants.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1358633/000149315226003472/0001493152-26-003472-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":"orm 8-K reports the letter received from the auditor VICTOR MOKUOLU, CPA PLLC. Item\n4.01 Changes in Registrant’s Certifying Accountant Effective\nDecember 24, 2025, Victor Mokuolu, CPA PLLC (the “Firm”), was notified by Sentient Brands Holdings Inc. (the “Company”)\nof dismissal as the Company’s accountants and ceased their services as accountants.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1358633/000149315226003472/0001493152-26-003472-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":"orm 8-K reports the letter received from the auditor VICTOR MOKUOLU, CPA PLLC. Item\n4.01 Changes in Registrant’s Certifying Accountant Effective\nDecember 24, 2025, Victor Mokuolu, CPA PLLC (the “Firm”), was notified by Sentient Brands Holdings Inc. (the “Company”)\nof dismissal as the Company’s accountants and ceased their services as accountants.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1358633/000149315226003472/0001493152-26-003472-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"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}