{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-007753","form_type":"8-K","ticker":null,"cik":"0001874999","company_name":"AG Acquisition Group III, Inc.","filed_at":"2026-02-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.645227+00:00","generated_at":"2026-05-16T01:15:36.060274+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"AG Acquisition Group III dismisses Hudgens CPA, appoints Marcum Asia as auditor","bullets":["Board dismissed Hudgens CPA as independent auditor on Jan 23, 2026.","Prior audit reports for FY 2025 and 2024 expressed substantial doubt about going concern; no adverse opinions.","No disagreements or reportable events occurred during fiscal years 2024-2025 or through Jan 23, 2026.","Appointed Marcum Asia CPAs LLP as new independent registered public accounting firm on Feb 18, 2026.","No prior consultation with Marcum Asia regarding accounting principles or reportable events."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-007753","json":"https://secwatch.observer/filing/0001493152-26-007753.json","markdown":"https://secwatch.observer/filing/0001493152-26-007753.md","text":"https://secwatch.observer/filing/0001493152-26-007753.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1874999/000149315226007753/0001493152-26-007753-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1874999/000149315226007753/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T01:15:36.060274+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":"6a68f002ce0f8d91300fe174bce1998a0e9f274d","claim":"AG Acquisition Group III, Inc. dismissed Hudgens CPA, PLLC as its auditor.","evidence_excerpt":"On January 23, 2026, the Board of Directors (the “Board”) of AG Acquisition Group III, Inc. (the “Company”) dismissed Hudgens CPA, PLLC (“Hudgens”) 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/1874999/000149315226007753/0001493152-26-007753-index.htm","confidence":0.9},{"claim_id":"df89f3d3ded482498208367d94dedafe8f7e069b","claim":"AG Acquisition Group III, Inc. engaged Marcum Asia CPAs LLP as its auditor.","evidence_excerpt":"On February 18, 2026, the Board appointed Marcum Asia CPAs LLP (“Marcum Asia”) as the Company’s new independent registered public accounting firm as of February 18, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1874999/000149315226007753/0001493152-26-007753-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","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 January 23, 2026, the Board of Directors (the “Board”) of AG Acquisition Group III, Inc. (the “Company”) dismissed Hudgens CPA, PLLC (“Hudgens”) as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1874999/000149315226007753/0001493152-26-007753-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","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":"On January 23, 2026, the Board of Directors (the “Board”) of AG Acquisition Group III, Inc. (the “Company”) dismissed Hudgens CPA, PLLC (“Hudgens”) as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1874999/000149315226007753/0001493152-26-007753-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","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":"On January 23, 2026, the Board of Directors (the “Board”) of AG Acquisition Group III, Inc. (the “Company”) dismissed Hudgens CPA, PLLC (“Hudgens”) as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1874999/000149315226007753/0001493152-26-007753-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","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":"On January 23, 2026, the Board of Directors (the “Board”) of AG Acquisition Group III, Inc. (the “Company”) dismissed Hudgens CPA, PLLC (“Hudgens”) as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1874999/000149315226007753/0001493152-26-007753-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","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":"On January 23, 2026, the Board of Directors (the “Board”) of AG Acquisition Group III, Inc. (the “Company”) dismissed Hudgens CPA, PLLC (“Hudgens”) as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1874999/000149315226007753/0001493152-26-007753-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","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":"On January 23, 2026, the Board of Directors (the “Board”) of AG Acquisition Group III, Inc. (the “Company”) dismissed Hudgens CPA, PLLC (“Hudgens”) as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1874999/000149315226007753/0001493152-26-007753-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"}},{"accession":"0001193125-26-212421","ticker":null,"company_name":"Redwood Mortgage Investors IX","filed_at":"2026-05-07T23:59:59+00:00","headline":"Redwood Mortgage corrects auditor engagement date to May 7, 2026","event_type":"other_material","sec_items":["4.01"],"materiality_score":0.25,"calibrated_materiality_score":0.25,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-212421","json":"https://secwatch.observer/filing/0001193125-26-212421.json","markdown":"https://secwatch.observer/filing/0001193125-26-212421.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1448038/000119312526212421/0001193125-26-212421-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1448038/000119312526212421/d127606d8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 23, 2026, the Board of Directors (the “Board”) of AG Acquisition Group III, Inc. (the “Company”) dismissed Hudgens CPA, PLLC (“Hudgens”) as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1874999/000149315226007753/0001493152-26-007753-index.htm","comparable_excerpt":"On May 7, 2026, Redwood Mortgage Investors IX, LLC, a Delaware limited liability company (the “Company”), engaged Baker Tilly as the Company’s new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1448038/000119312526212421/0001193125-26-212421-index.htm"}},{"accession":"0001477932-26-002774","ticker":null,"company_name":"Barrel Energy Inc.","filed_at":"2026-05-06T23:59:59+00:00","headline":"Barrel Energy dismisses auditor Fruci & Associates, engages Shah Teelani & Associates for FY 2025 audit","event_type":"other_material","sec_items":["4.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-002774","json":"https://secwatch.observer/filing/0001477932-26-002774.json","markdown":"https://secwatch.observer/filing/0001477932-26-002774.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/0001477932-26-002774-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/brll_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 23, 2026, the Board of Directors (the “Board”) of AG Acquisition Group III, Inc. (the “Company”) dismissed Hudgens CPA, PLLC (“Hudgens”) as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1874999/000149315226007753/0001493152-26-007753-index.htm","comparable_excerpt":"On April 28, 2026 Barrel Energy Inc. (the \"Company\") dismissed Fruci & Associates II, PLLC, located at 802 N. Washington, Spokane, WA 99201, as its independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/0001477932-26-002774-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}