{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-012910","form_type":"8-K","ticker":"GLAI","cik":"0001473490","company_name":"Global AI, Inc.","filed_at":"2026-03-26T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.147567+00:00","generated_at":"2026-05-15T08:48:49.177017+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Global AI auditor CCR resigns; Barzily & Co. engaged as new auditor","bullets":["CCR resigned effective March 10, 2026; board accepted March 25, 2026; no disagreements or reportable events.","Prior audit of FY2024 included going concern explanatory paragraph.","New auditor Barzily & Co. engaged as of March 18, 2026 for FY2025 and subsequent periods.","CCR cited internal considerations, unrelated to the company, as reason for resignation.","Company furnished CCR's letter as Exhibit 16.1; no consultations with Barzily before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-012910","json":"https://secwatch.observer/filing/0001493152-26-012910.json","markdown":"https://secwatch.observer/filing/0001493152-26-012910.md","text":"https://secwatch.observer/filing/0001493152-26-012910.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1473490/000149315226012910/0001493152-26-012910-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1473490/000149315226012910/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T08:48:49.177017+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":"0b81ec70de193b413fa3ccc2aab3febb7c3e7be0","claim":"Chaikin, Cohen, Rubin & Co. resigned as auditor of Global AI, Inc..","evidence_excerpt":"On March 24, 2026, the Board of Directors (the “Board”) of Global AI, Inc. (the “Company”) received a letter from Chaikin, Cohen, Rubin & Co., Tel Aviv, Israel (“CCR”) resigning as the Company’s independent registered public accounting firm, effective as of March 10, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1473490/000149315226012910/0001493152-26-012910-index.htm","confidence":0.9},{"claim_id":"f83fae66c9ca229a72d7b96a75a1709134384c9e","claim":"Global AI, Inc. engaged Barzily & Co. as its auditor.","evidence_excerpt":"On March 25, 2026, the Board accepted the engagement of Barzily & Co. (“Barzily”) to serve as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025 and subsequent periods, effective as of March 18, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1473490/000149315226012910/0001493152-26-012910-index.htm","confidence":0.9}],"comparable_filings":[{"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, 9.01","same event type: other_material","similar materiality"],"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 March 24, 2026, the Board of Directors (the “Board”) of Global AI, Inc. (the “Company”) received a letter from Chaikin, Cohen, Rubin & Co., Tel Aviv, Israel (“CCR”) resigning as the Company’s independent registered public accounting firm, effective as of March 10, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1473490/000149315226012910/0001493152-26-012910-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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(the “Company”) received a letter from Chaikin, Cohen, Rubin & Co., Tel Aviv, Israel (“CCR”) resigning as the Company’s independent registered public accounting firm, effective as of March 10, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1473490/000149315226012910/0001493152-26-012910-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","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 March 24, 2026, the Board of Directors (the “Board”) of Global AI, Inc. (the “Company”) received a letter from Chaikin, Cohen, Rubin & Co., Tel Aviv, Israel (“CCR”) resigning as the Company’s independent registered public accounting firm, effective as of March 10, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1473490/000149315226012910/0001493152-26-012910-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":"0001628280-26-035718","ticker":"DFH","company_name":"Dream Finders Homes, Inc.","filed_at":"2026-05-15T21:20:37+00:00","headline":"Dream Finders Homes dismisses PwC, appoints KPMG as auditor for FY 2026","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, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-035718","json":"https://secwatch.observer/filing/0001628280-26-035718.json","markdown":"https://secwatch.observer/filing/0001628280-26-035718.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/dream-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 24, 2026, the Board of Directors (the “Board”) of Global AI, Inc. (the “Company”) received a letter from Chaikin, Cohen, Rubin & Co., Tel Aviv, Israel (“CCR”) resigning as the Company’s independent registered public accounting firm, effective as of March 10, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1473490/000149315226012910/0001493152-26-012910-index.htm","comparable_excerpt":"the Audit Committee dismissed PwC as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-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","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 March 24, 2026, the Board of Directors (the “Board”) of Global AI, Inc. 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(the “Company”) received a letter from Chaikin, Cohen, Rubin & Co., Tel Aviv, Israel (“CCR”) resigning as the Company’s independent registered public accounting firm, effective as of March 10, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1473490/000149315226012910/0001493152-26-012910-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"}