{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-007466","form_type":"8-K","ticker":"CIMG","cik":"0001527613","company_name":"CIMG Inc.","filed_at":"2026-02-19T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.332651+00:00","generated_at":"2026-05-16T01:43:21.131502+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"CIMG Inc. dismisses Assentsure PAC, engages ST & Partners PLT as new auditor","bullets":["Dismissed Assentsure PAC on Feb 18, 2026; no adverse opinions or disagreements in fiscal years 2024 and 2025.","Engaged ST & Partners PLT as new auditor for fiscal year ending Sept 30, 2026, effective same date.","No prior consultations with ST & Partners on accounting principles or disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-007466","json":"https://secwatch.observer/filing/0001493152-26-007466.json","markdown":"https://secwatch.observer/filing/0001493152-26-007466.md","text":"https://secwatch.observer/filing/0001493152-26-007466.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1527613/000149315226007466/0001493152-26-007466-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1527613/000149315226007466/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T01:43:21.131502+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":"33fa59cecc2b63428c8dba1dc836fb2496a7d457","claim":"CIMG Inc. engaged ST & Partners PLT as its auditor.","evidence_excerpt":"ngagement of New Independent Registered Public Accounting Firm On February 18, 2026, the Audit Committee approved the engagement of ST & Partners PLT (“ ST & Partners ”) as the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2026. ST & Partners has been engaged to audit the Company’s consolidated financial statements for the fiscal year ending September 30, 2026 and to review the Company’s interim financial statements for the quarterly periods ending December 31, 2025, March 31, 2026, and June 30, 2026. During the Company’s fiscal years ended September 30, 2025 and September 30, 2024, and the subsequent interim period through the Company’s appointment of ST & Partners, neither the Company nor anyone acting on its behalf consulted with ST & Partners regarding: (i)","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1527613/000149315226007466/0001493152-26-007466-index.htm","confidence":0.9},{"claim_id":"d478129e640e6e2790baaa779a0b79cb2d171043","claim":"CIMG Inc. dismissed Assentsure PAC as its auditor.","evidence_excerpt":"ismissal of Former Independent Registered Public Accounting Firm On February 18, 2026, the Audit Committee of the Board of Directors (the “ Audit Committee ”) of CIMG Inc.(the “ Company ”) approved the dismissal of Assentsure PAC (“ Assentsure ”) as the Company’s independent registered public","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1527613/000149315226007466/0001493152-26-007466-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001499275-26-000014","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-28T19:28:28+00:00","headline":"Groovy dismisses auditor after SEC suspension, reduces authorized common 99.5%, two officers depart","event_type":"regulatory","sec_items":["4.01","4.02","5.03","5.02","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: regulatory"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000014","json":"https://secwatch.observer/filing/0001499275-26-000014.json","markdown":"https://secwatch.observer/filing/0001499275-26-000014.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/0001499275-26-000014-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/groo-20250813_8ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"ngagement of New Independent Registered Public Accounting Firm On\nFebruary 18, 2026, the Audit Committee approved the engagement of ST & Partners PLT (“ ST & Partners ”)\nas the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2026. ST\n& Partners has been engaged to audit the Company’s consolidated financial statements for the fiscal year ending September 30,\n2026 and to review the Company’s interim financial statements for the quarterly periods ending December 31, 2025, March 31, 2026,\nand June 30, 2026. During\nthe Company’s fiscal years ended September 30, 2025 and September 30, 2024, and the subsequent interim period through the Company’s\nappointment of ST & Partners, neither the Company nor anyone acting on its behalf consulted with ST & Partners regarding: (i)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1527613/000149315226007466/0001493152-26-007466-index.htm","comparable_excerpt":"On August 13, 2025, the Board of Directors of Groovy Company, Inc. (the “Company” or the “Registrant”), acting in its capacity as the body charged with the audit oversight function in the absence of a separately designated audit committee, dismissed Olayinka Oyebola & Co. (Chartered Accountants), Public Company Accounting Oversight Board (“PCAOB”) Firm ID No. 5968 (the “Former Accountant”), as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/0001499275-26-000014-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","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":"ngagement of New Independent Registered Public Accounting Firm On\nFebruary 18, 2026, the Audit Committee approved the engagement of ST & Partners PLT (“ ST & Partners ”)\nas the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2026. ST\n& Partners has been engaged to audit the Company’s consolidated financial statements for the fiscal year ending September 30,\n2026 and to review the Company’s interim financial statements for the quarterly periods ending December 31, 2025, March 31, 2026,\nand June 30, 2026. During\nthe Company’s fiscal years ended September 30, 2025 and September 30, 2024, and the subsequent interim period through the Company’s\nappointment of ST & Partners, neither the Company nor anyone acting on its behalf consulted with ST & Partners regarding: (i)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1527613/000149315226007466/0001493152-26-007466-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","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":"ngagement of New Independent Registered Public Accounting Firm On\nFebruary 18, 2026, the Audit Committee approved the engagement of ST & Partners PLT (“ ST & Partners ”)\nas the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2026. ST\n& Partners has been engaged to audit the Company’s consolidated financial statements for the fiscal year ending September 30,\n2026 and to review the Company’s interim financial statements for the quarterly periods ending December 31, 2025, March 31, 2026,\nand June 30, 2026. During\nthe Company’s fiscal years ended September 30, 2025 and September 30, 2024, and the subsequent interim period through the Company’s\nappointment of ST & Partners, neither the Company nor anyone acting on its behalf consulted with ST & Partners regarding: (i)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1527613/000149315226007466/0001493152-26-007466-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","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":"ngagement of New Independent Registered Public Accounting Firm On\nFebruary 18, 2026, the Audit Committee approved the engagement of ST & Partners PLT (“ ST & Partners ”)\nas the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2026. ST\n& Partners has been engaged to audit the Company’s consolidated financial statements for the fiscal year ending September 30,\n2026 and to review the Company’s interim financial statements for the quarterly periods ending December 31, 2025, March 31, 2026,\nand June 30, 2026. During\nthe Company’s fiscal years ended September 30, 2025 and September 30, 2024, and the subsequent interim period through the Company’s\nappointment of ST & Partners, neither the Company nor anyone acting on its behalf consulted with ST & Partners regarding: (i)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1527613/000149315226007466/0001493152-26-007466-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":"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","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":"ngagement of New Independent Registered Public Accounting Firm On\nFebruary 18, 2026, the Audit Committee approved the engagement of ST & Partners PLT (“ ST & Partners ”)\nas the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2026. ST\n& Partners has been engaged to audit the Company’s consolidated financial statements for the fiscal year ending September 30,\n2026 and to review the Company’s interim financial statements for the quarterly periods ending December 31, 2025, March 31, 2026,\nand June 30, 2026. During\nthe Company’s fiscal years ended September 30, 2025 and September 30, 2024, and the subsequent interim period through the Company’s\nappointment of ST & Partners, neither the Company nor anyone acting on its behalf consulted with ST & Partners regarding: (i)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1527613/000149315226007466/0001493152-26-007466-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":"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","similar materiality"],"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":"ngagement of New Independent Registered Public Accounting Firm On\nFebruary 18, 2026, the Audit Committee approved the engagement of ST & Partners PLT (“ ST & Partners ”)\nas the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2026. ST\n& Partners has been engaged to audit the Company’s consolidated financial statements for the fiscal year ending September 30,\n2026 and to review the Company’s interim financial statements for the quarterly periods ending December 31, 2025, March 31, 2026,\nand June 30, 2026. During\nthe Company’s fiscal years ended September 30, 2025 and September 30, 2024, and the subsequent interim period through the Company’s\nappointment of ST & Partners, neither the Company nor anyone acting on its behalf consulted with ST & Partners regarding: (i)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1527613/000149315226007466/0001493152-26-007466-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":"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","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":"ngagement of New Independent Registered Public Accounting Firm On\nFebruary 18, 2026, the Audit Committee approved the engagement of ST & Partners PLT (“ ST & Partners ”)\nas the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2026. ST\n& Partners has been engaged to audit the Company’s consolidated financial statements for the fiscal year ending September 30,\n2026 and to review the Company’s interim financial statements for the quarterly periods ending December 31, 2025, March 31, 2026,\nand June 30, 2026. During\nthe Company’s fiscal years ended September 30, 2025 and September 30, 2024, and the subsequent interim period through the Company’s\nappointment of ST & Partners, neither the Company nor anyone acting on its behalf consulted with ST & Partners regarding: (i)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1527613/000149315226007466/0001493152-26-007466-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","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":"ngagement of New Independent Registered Public Accounting Firm On\nFebruary 18, 2026, the Audit Committee approved the engagement of ST & Partners PLT (“ ST & Partners ”)\nas the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2026. ST\n& Partners has been engaged to audit the Company’s consolidated financial statements for the fiscal year ending September 30,\n2026 and to review the Company’s interim financial statements for the quarterly periods ending December 31, 2025, March 31, 2026,\nand June 30, 2026. During\nthe Company’s fiscal years ended September 30, 2025 and September 30, 2024, and the subsequent interim period through the Company’s\nappointment of ST & Partners, neither the Company nor anyone acting on its behalf consulted with ST & Partners regarding: (i)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1527613/000149315226007466/0001493152-26-007466-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"}