{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-008367","form_type":"8-K","ticker":"LARK","cik":"0001141688","company_name":"LANDMARK BANCORP INC","filed_at":"2026-02-27T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.615930+00:00","generated_at":"2026-05-15T22:58:45.995846+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Landmark Bancorp selects Forvis Mazars as new auditor, dismisses Crowe LLP","bullets":["Forvis Mazars appointed independent auditor for FY 2026, effective with Q1 2026 review.","Crowe LLP dismissed after completing 2025 audits; no disagreements or reportable events.","Crowe's audit reports for 2024 and 2025 were unqualified, with no adverse opinions.","No prior consultations with Forvis Mazars regarding accounting or auditing matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-008367","json":"https://secwatch.observer/filing/0001493152-26-008367.json","markdown":"https://secwatch.observer/filing/0001493152-26-008367.md","text":"https://secwatch.observer/filing/0001493152-26-008367.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1141688/000149315226008367/0001493152-26-008367-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1141688/000149315226008367/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T22:58:45.995846+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":"c2e7c509147c6647d47d6d858614646912158ef8","claim":"LANDMARK BANCORP INC engaged Forvis Mazars, LLP as its auditor.","evidence_excerpt":"Following that process, on February 23, 2026, Forvis Mazars, LLP (“Forvis Mazars”) was selected to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1141688/000149315226008367/0001493152-26-008367-index.htm","confidence":0.95},{"claim_id":"f7fbbc2fb03a3aedb742379cc84ada492da1b8c2","claim":"LANDMARK BANCORP INC dismissed Crowe LLP as its auditor.","evidence_excerpt":"On February 24, 2026, the Company notified Crowe LLP (“Crowe”) of its dismissal as the Company’s independent registered public accounting firm, effective upon completion by Crowe of the Company’s 2025 audits.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1141688/000149315226008367/0001493152-26-008367-index.htm","confidence":0.95}],"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":"Following that process, on February 23, 2026, Forvis Mazars, LLP (“Forvis Mazars”)\nwas selected to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1141688/000149315226008367/0001493152-26-008367-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":"Following that process, on February 23, 2026, Forvis Mazars, LLP (“Forvis Mazars”)\nwas selected to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1141688/000149315226008367/0001493152-26-008367-index.htm","comparable_excerpt":"On May 26, 2026, the Audit Committee of the Board of Directors of AudioEye, Inc. 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