{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-003632","form_type":"8-K","ticker":"ATHR","cik":"0002026353","company_name":"Aether Holdings, Inc.","filed_at":"2026-01-26T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.026524+00:00","generated_at":"2026-05-16T08:07:35.915819+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Aether Holdings dismisses auditor ZH CPA, appoints KNAV CPA for FY 2026","bullets":["Audit committee dismissed ZH CPA effective Jan 22, 2026; appointed KNAV CPA as new independent auditor for fiscal year ending Sep 30, 2026.","ZH's reports for FY 2024 and 2025 contained no adverse opinion except a going concern explanatory paragraph in FY 2024.","No disagreements or reportable events between company and ZH during the relevant periods.","Company did not consult KNAV on accounting principles prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-003632","json":"https://secwatch.observer/filing/0001493152-26-003632.json","markdown":"https://secwatch.observer/filing/0001493152-26-003632.md","text":"https://secwatch.observer/filing/0001493152-26-003632.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2026353/000149315226003632/0001493152-26-003632-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2026353/000149315226003632/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T08:07:35.915819+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":"1b1bfd4eef5a17d98cf12a2be4fcbfcc1ea5f062","claim":"Aether Holdings, Inc. dismissed ZH CPA, LLC as its auditor.","evidence_excerpt":"(the “Company”) approved the dismissal of ZH CPA, LLC (“ZH”), the Company’s independent registered public accounting firm, effective immediately, and approved","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2026353/000149315226003632/0001493152-26-003632-index.htm","confidence":0.9},{"claim_id":"343350f6655b28e486f23ebd2f24ec921e11b96a","claim":"Aether Holdings, Inc. engaged KNAV CPA LLP as its auditor.","evidence_excerpt":"he appointment of KNAV CPA LLP (“KNAV”) as the Company’s independent registered public accounting firm for","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2026353/000149315226003632/0001493152-26-003632-index.htm","confidence":0.9}],"comparable_filings":[{"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":"(the “Company”) approved the dismissal\nof ZH CPA, LLC (“ZH”), the Company’s independent registered public accounting firm, effective immediately, and approved","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2026353/000149315226003632/0001493152-26-003632-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. 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