{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-009525","form_type":"8-K","ticker":"STQN","cik":"0000847942","company_name":"STRATEGIC ACQUISITIONS INC /NV/","filed_at":"2026-03-10T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.820488+00:00","generated_at":"2026-05-15T17:20:27.827214+00:00","sec_items":["3.02","4.01","5.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Strategic Acquisitions issues 40M restricted shares to insiders; appoints new auditor and director","bullets":["Issued 30M restricted shares to John P. O'Shea at $0.001 for past services; his stake rises to 64.6% of 46.7M shares outstanding.","Issued 10M restricted shares to Jennifer L. O'Shea at $0.001 for past services; she now holds 21.4% of outstanding shares.","Engaged Integritat Audit as new independent registered public accounting firm as of Feb 28, 2026.","Directors Wei Huang (Jan 18) and Yuanyuan Huang (Feb 3) resigned; Jennifer L. O'Shea appointed director on Feb 18.","Jennifer L. O'Shea is also wife of John P. O'Shea and CEO of Global Alliance Securities, a registered broker-dealer."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-009525","json":"https://secwatch.observer/filing/0001493152-26-009525.json","markdown":"https://secwatch.observer/filing/0001493152-26-009525.md","text":"https://secwatch.observer/filing/0001493152-26-009525.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/847942/000149315226009525/0001493152-26-009525-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/847942/000149315226009525/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T17:20:27.827214+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":"8a52a87cc1f85514f34a49ed6897f378e8596ea9","claim":"STRATEGIC ACQUISITIONS INC /NV/ engaged Integritat Audit, Accounting & Advisory, LLC as its auditor.","evidence_excerpt":"On February 28, 2026 (the “Engagement Date”), the Registrant’s Board of Directors approved the appointment of and engaged Integritat Audit, Accounting & Advisory, LLC, 1825 NW Corporate Blvd., Suite 110, Boca Raton, Florida, as the Registrant’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/847942/000149315226009525/0001493152-26-009525-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001628280-26-037912","ticker":"OCTV","company_name":"Octave Intelligence plc","filed_at":"2026-05-26T10:02:50+00:00","headline":"Octave Intelligence completes spin-off from Hexagon; draws $625M credit facility, changes auditor","event_type":"other_material","sec_items":["1.01","2.03","4.01","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 5.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-037912","json":"https://secwatch.observer/filing/0001628280-26-037912.json","markdown":"https://secwatch.observer/filing/0001628280-26-037912.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/octaveintelligenceplcclosi.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 28, 2026 (the “Engagement Date”), the Registrant’s Board of Directors approved the appointment of and engaged Integritat Audit, Accounting & Advisory, LLC, 1825 NW Corporate Blvd., Suite 110, Boca Raton, Florida, as the Registrant’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/847942/000149315226009525/0001493152-26-009525-index.htm","comparable_excerpt":"On May 20, 2026, the Audit Committee of the Board of Directors of the Company (i) dismissed PricewaterhouseCoopers AB (“PwC Sweden”) as the Company’s independent registered public accounting firm (the “Dismissal”) and (ii) appointed PricewaterhouseCoopers LLP, United States (“PwC US”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 (the “Appointment”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm"}},{"accession":"0001499275-26-000007","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-13T18:31:07+00:00","headline":"Groovy Company CEO Abajian exits May 1; accountant dismissed after SEC suspension; authorized common cut to 100M shares","event_type":"other_material","sec_items":["4.01","4.02","5.03","5.02","8.01","9.01"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 5.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000007","json":"https://secwatch.observer/filing/0001499275-26-000007.json","markdown":"https://secwatch.observer/filing/0001499275-26-000007.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/groo-20250813_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 28, 2026 (the “Engagement Date”), the Registrant’s Board of Directors approved the appointment of and engaged Integritat Audit, Accounting & Advisory, LLC, 1825 NW Corporate Blvd., Suite 110, Boca Raton, Florida, as the Registrant’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/847942/000149315226009525/0001493152-26-009525-index.htm","comparable_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm. On August 13, 2025, the Board of Directors of Groovy Company, Inc.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm"}},{"accession":"0001779474-26-000015","ticker":"MAPS","company_name":"WM TECHNOLOGY, INC.","filed_at":"2026-04-07T23:59:59+00:00","headline":"WM Technology (MAPS) voluntarily delists from Nasdaq; last trading day on or about April 24, 2026","event_type":"other_material","sec_items":["3.01","4.01","5.02","7.01","9.01"],"materiality_score":0.9,"calibrated_materiality_score":0.9,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 5.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001779474-26-000015","json":"https://secwatch.observer/filing/0001779474-26-000015.json","markdown":"https://secwatch.observer/filing/0001779474-26-000015.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/0001779474-26-000015-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/maps-20260403.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 28, 2026 (the “Engagement Date”), the Registrant’s Board of Directors approved the appointment of and engaged Integritat Audit, Accounting & Advisory, LLC, 1825 NW Corporate Blvd., Suite 110, Boca Raton, Florida, as the Registrant’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/847942/000149315226009525/0001493152-26-009525-index.htm","comparable_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On April 3, 2026, following approval by the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of the Company, the Company dismissed its independent registered public accounting firm, Baker Tilly US, LLP (“BT”), effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/0001779474-26-000015-index.htm"}},{"accession":"0001493152-26-025432","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-27T20:33:41+00:00","headline":"Waste Energy Corp. files 8-K/A: auditor Integrität resigned amid disagreement over AZ litigation legal confirmations","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"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/0001493152-26-025432","json":"https://secwatch.observer/filing/0001493152-26-025432.json","markdown":"https://secwatch.observer/filing/0001493152-26-025432.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/form8-ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 28, 2026 (the “Engagement Date”), the Registrant’s Board of Directors approved the appointment of and engaged Integritat Audit, Accounting & Advisory, LLC, 1825 NW Corporate Blvd., Suite 110, Boca Raton, Florida, as the Registrant’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/847942/000149315226009525/0001493152-26-009525-index.htm","comparable_excerpt":"ments contained in Integrität’s correspondence. Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001628280-26-027994","ticker":"VERI","company_name":"Veritone, Inc.","filed_at":"2026-04-28T23:59:59+00:00","headline":"Veritone dismisses Grant Thornton, appoints CBIZ; discloses material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"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/0001628280-26-027994","json":"https://secwatch.observer/filing/0001628280-26-027994.json","markdown":"https://secwatch.observer/filing/0001628280-26-027994.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026027994/0001628280-26-027994-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026027994/veri-20260423.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 28, 2026 (the “Engagement Date”), the Registrant’s Board of Directors approved the appointment of and engaged Integritat Audit, Accounting & Advisory, LLC, 1825 NW Corporate Blvd., Suite 110, Boca Raton, Florida, as the Registrant’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/847942/000149315226009525/0001493152-26-009525-index.htm","comparable_excerpt":"(b) Engagement of New Independent Registered Public Accounting Firm . On April 23, 2026, the Audit Committee approved the engagement of CBIZ CPAs P.C.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026027994/0001628280-26-027994-index.htm"}},{"accession":"0001683168-26-002649","ticker":"NIXX","company_name":"Nixxy, Inc.","filed_at":"2026-04-03T23:59:59+00:00","headline":"Nixzy raises $1M via stock sale at $0.675/share; dismisses auditor HTL, hires KG CPA","event_type":"other_material","sec_items":["1.01","3.02","4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 3.02, 4.01","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-002649","json":"https://secwatch.observer/filing/0001683168-26-002649.json","markdown":"https://secwatch.observer/filing/0001683168-26-002649.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1462223/000168316826002649/0001683168-26-002649-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1462223/000168316826002649/nixxy_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 28, 2026 (the “Engagement Date”), the Registrant’s Board of Directors approved the appointment of and engaged Integritat Audit, Accounting & Advisory, LLC, 1825 NW Corporate Blvd., Suite 110, Boca Raton, Florida, as the Registrant’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/847942/000149315226009525/0001493152-26-009525-index.htm","comparable_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On April 2, 2026, the Company dismissed HTL International,","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1462223/000168316826002649/0001683168-26-002649-index.htm"}},{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","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","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 28, 2026 (the “Engagement Date”), the Registrant’s Board of Directors approved the appointment of and engaged Integritat Audit, Accounting & Advisory, LLC, 1825 NW Corporate Blvd., Suite 110, Boca Raton, Florida, as the Registrant’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/847942/000149315226009525/0001493152-26-009525-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. (the “Company”) dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm"}},{"accession":"0001477932-26-003531","ticker":"CYCA","company_name":"CYTTA CORP.","filed_at":"2026-06-01T18:26:36+00:00","headline":"Cytta Corp. dismisses auditor Sadler Gibb before FY2025 audit completion, appoints RBSM LLP","event_type":"other_material","sec_items":["4.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003531","json":"https://secwatch.observer/filing/0001477932-26-003531.json","markdown":"https://secwatch.observer/filing/0001477932-26-003531.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1383088/000147793226003531/0001477932-26-003531-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1383088/000147793226003531/cyca_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 28, 2026 (the “Engagement Date”), the Registrant’s Board of Directors approved the appointment of and engaged Integritat Audit, Accounting & Advisory, LLC, 1825 NW Corporate Blvd., Suite 110, Boca Raton, Florida, as the Registrant’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/847942/000149315226009525/0001493152-26-009525-index.htm","comparable_excerpt":"On May 28 th , 2026, the Board of Directors approved the appointment of RBSM LLP. 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