{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-004905","form_type":"8-K","ticker":"DRMA","cik":"0001853816","company_name":"Dermata Therapeutics, Inc.","filed_at":"2026-02-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.546176+00:00","generated_at":"2026-05-16T05:23:41.858498+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Dermata Therapeutics dismisses Baker Tilly, appoints CBIZ CPAs as new auditor","bullets":["Baker Tilly dismissed as independent auditor effective January 31, 2026.","CBIZ CPAs (formerly Mayer Hoffman McCann) appointed February 2, 2026.","No disagreements with Baker Tilly on accounting principles or disclosures.","Baker Tilly's prior reports included a going-concern explanatory paragraph.","CBIZ CPAs previously served as Dermata's auditor from 2016 to 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-004905","json":"https://secwatch.observer/filing/0001493152-26-004905.json","markdown":"https://secwatch.observer/filing/0001493152-26-004905.md","text":"https://secwatch.observer/filing/0001493152-26-004905.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1853816/000149315226004905/0001493152-26-004905-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1853816/000149315226004905/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T05:23:41.858498+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":"03bc3d87233b8588c0cb5fb638733841dcca18e4","claim":"Dermata Therapeutics, Inc. dismissed Baker Tilly US, LLP as its auditor.","evidence_excerpt":"On January 30, 2026, Dermata Therapeutics, Inc. (the “Company”) notified Baker Tilly US, LLP (formerly Moss Adams LLP) (“Baker Tilly”) that Baker Tilly would be dismissed 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/1853816/000149315226004905/0001493152-26-004905-index.htm","confidence":0.9},{"claim_id":"504b42603dc1afe3b48b7a4623700ec3e81499bb","claim":"Dermata Therapeutics, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On February 2, 2026, the Audit Committee approved the appointment of CBIZ CPAs P.C., (formerly known as Mayer Hoffman McCann P.C.) (“CBIZ CPAs”) as the Company’s new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1853816/000149315226004905/0001493152-26-004905-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001654954-26-003496","ticker":"QMCI","company_name":"QUOTEMEDIA INC","filed_at":"2026-04-14T23:59:59+00:00","headline":"Quotemedia dismisses MNP LLP, appoints GreenGrowth CPAs as auditor","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.2,"calibrated_materiality_score":0.2,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-26-003496","json":"https://secwatch.observer/filing/0001654954-26-003496.json","markdown":"https://secwatch.observer/filing/0001654954-26-003496.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1101433/000165495426003496/0001654954-26-003496-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1101433/000165495426003496/qmci_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 30, 2026, Dermata Therapeutics, Inc. (the “Company”) notified Baker Tilly US, LLP (formerly Moss Adams LLP) (“Baker Tilly”) that Baker Tilly would be dismissed as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1853816/000149315226004905/0001493152-26-004905-index.htm","comparable_excerpt":"(b) Appointment of New Independent Registered Public Accounting Firm On April 9, 2026, the Company appointed GreenGrowth CPAs (“GreenGrowth”) as the Company’s new independent registered public accounting.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1101433/000165495426003496/0001654954-26-003496-index.htm"}},{"accession":"0001493152-26-025685","ticker":"QWTR","company_name":"Quest Water Global, Inc.","filed_at":"2026-05-28T23:33:01+00:00","headline":"Quest Water Global changes auditor to KAN Accounting Solutions after Fruci resignation","event_type":"other","sec_items":["4.01"],"materiality_score":0.2,"calibrated_materiality_score":0.2,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025685","json":"https://secwatch.observer/filing/0001493152-26-025685.json","markdown":"https://secwatch.observer/filing/0001493152-26-025685.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226025685/0001493152-26-025685-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226025685/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 30, 2026, Dermata Therapeutics, Inc. (the “Company”) notified Baker Tilly US, LLP (formerly Moss Adams LLP) (“Baker Tilly”) that Baker Tilly would be dismissed as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1853816/000149315226004905/0001493152-26-004905-index.htm","comparable_excerpt":"Fruci resigned as the Company’s independent accountant at the Company’s request on May 5, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226025685/0001493152-26-025685-index.htm"}},{"accession":"0001477932-26-003407","ticker":"GRVE","company_name":"GROOVE BOTANICALS INC.","filed_at":"2026-05-22T17:58:32+00:00","headline":"Groove Botanicals replaces auditor; prior reports noted going concern doubts","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003407","json":"https://secwatch.observer/filing/0001477932-26-003407.json","markdown":"https://secwatch.observer/filing/0001477932-26-003407.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/0001477932-26-003407-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/grve_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 30, 2026, Dermata Therapeutics, Inc. (the “Company”) notified Baker Tilly US, LLP (formerly Moss Adams LLP) (“Baker Tilly”) that Baker Tilly would be dismissed as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1853816/000149315226004905/0001493152-26-004905-index.htm","comparable_excerpt":"On May 13, 2026, M. S. Madhava Rao, Chartered Accountant (PCAOB ID 06662) (“Madhava Rao”) resigned as the independent registered public accounting firm of GROOVE BOTANICALS, INC., a Nevada corporation (the “Company”), effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/0001477932-26-003407-index.htm"}},{"accession":"0001193125-26-234494","ticker":"RMIX","company_name":"Suncrete, Inc.","filed_at":"2026-05-21T20:26:49+00:00","headline":"Suncrete changes auditor to Grant Thornton; prior auditor flagged going concern","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-234494","json":"https://secwatch.observer/filing/0001193125-26-234494.json","markdown":"https://secwatch.observer/filing/0001193125-26-234494.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/0001193125-26-234494-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/d153034d8ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 30, 2026, Dermata Therapeutics, Inc. (the “Company”) notified Baker Tilly US, LLP (formerly Moss Adams LLP) (“Baker Tilly”) that Baker Tilly would be dismissed as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1853816/000149315226004905/0001493152-26-004905-index.htm","comparable_excerpt":"As previously disclosed, on April 8, 2026, the audit committee of the board of directors of the Company (the “Board”) approved the engagement of Grant Thornton LLP (“Grant Thornton”) as the independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/0001193125-26-234494-index.htm"}},{"accession":"0001437749-26-017078","ticker":"HRZN","company_name":"Horizon Technology Finance Corp","filed_at":"2026-05-14T20:32:25+00:00","headline":"Horizon Tech Finance dismisses RSM, appoints Grant Thornton as auditor","event_type":"other","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"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-017078","json":"https://secwatch.observer/filing/0001437749-26-017078.json","markdown":"https://secwatch.observer/filing/0001437749-26-017078.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/hrzn20260514_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 30, 2026, Dermata Therapeutics, Inc. (the “Company”) notified Baker Tilly US, LLP (formerly Moss Adams LLP) (“Baker Tilly”) that Baker Tilly would be dismissed as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1853816/000149315226004905/0001493152-26-004905-index.htm","comparable_excerpt":"the Board approved the appointment of Grant Thorton LLP (“GT”) to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ended December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm"}},{"accession":"0001493152-26-020901","ticker":"BMNR","company_name":"BITMINE IMMERSION TECHNOLOGIES, INC.","filed_at":"2026-05-01T23:59:59+00:00","headline":"Bitmine Immersion Technologies dismisses Bush & Associates, appoints KPMG as auditor","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-020901","json":"https://secwatch.observer/filing/0001493152-26-020901.json","markdown":"https://secwatch.observer/filing/0001493152-26-020901.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/0001493152-26-020901-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 30, 2026, Dermata Therapeutics, Inc. 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(the “Company”) notified Baker Tilly US, LLP (formerly Moss Adams LLP) (“Baker Tilly”) that Baker Tilly would be dismissed as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1853816/000149315226004905/0001493152-26-004905-index.htm","comparable_excerpt":"On April 16, 2026, Hugoton Royalty Trust (the “Trust”) dismissed Grant Thornton LLP (“GT”) as its independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/0001193125-26-161712-index.htm"}},{"accession":"0001477932-26-002377","ticker":"CRWE","company_name":"Crown Equity Holdings, Inc.","filed_at":"2026-04-17T23:59:59+00:00","headline":"Crown Equity Holdings appoints Vilki & Co. as auditor; prior report includes going concern","event_type":"other","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"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-002377","json":"https://secwatch.observer/filing/0001477932-26-002377.json","markdown":"https://secwatch.observer/filing/0001477932-26-002377.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1103833/000147793226002377/0001477932-26-002377-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1103833/000147793226002377/crwe_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 30, 2026, Dermata Therapeutics, Inc. 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