{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-015568","form_type":"8-K","ticker":null,"cik":"0001672773","company_name":"Arboretum Silverleaf Income Fund, L.P.","filed_at":"2026-04-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.707545+00:00","generated_at":"2026-05-15T07:03:01.560956+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"Arboretum Silverleaf Income Fund replaces auditor BPBA with Stephano Slack effective April 1, 2026","bullets":["Terminated engagement with prior auditor BPBA on April 1, 2026, and engaged Stephano Slack LLC for FYE Dec 31, 2025.","No disagreements or reportable events occurred during FY2024, FY2023, or the subsequent interim period.","Prior auditor's reports on FY2024 and FY2023 financials contained no adverse opinion or modifications.","New auditor was not consulted on any accounting, auditing, or financial reporting matters before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-015568","json":"https://secwatch.observer/filing/0001493152-26-015568.json","markdown":"https://secwatch.observer/filing/0001493152-26-015568.md","text":"https://secwatch.observer/filing/0001493152-26-015568.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1672773/000149315226015568/0001493152-26-015568-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1672773/000149315226015568/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T07:03:01.560956+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":"04e7eb415b35e1d80e5a8cc34b8d72947aeec8a5","claim":"Arboretum Silverleaf Income Fund, L.P. engaged Stephano Slack LLC as its auditor.","evidence_excerpt":"engaged Stephano Slack LLC (“Stephano Slack”) as the Partnership’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/1672773/000149315226015568/0001493152-26-015568-index.htm","confidence":0.9},{"claim_id":"52a6b4d1c9011cb46927943f17d4a3de9d46d779","claim":"Arboretum Silverleaf Income Fund, L.P. dismissed Berkowitz Pollack Brant Advisors + CPAs as its auditor.","evidence_excerpt":"ublic accounting firm, Berkowitz Pollack Brant Advisors + CPAs (“BPBA”) and terminated its engagement with BPBA.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1672773/000149315226015568/0001493152-26-015568-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001712543-26-000034","ticker":"EQS","company_name":"EQUUS TOTAL RETURN, INC.","filed_at":"2026-05-12T20:00:01+00:00","headline":"Equus Total Return appoints PKF O'Connor Davies as new independent accountant","event_type":"other_material","sec_items":["4.01"],"materiality_score":0.1,"calibrated_materiality_score":0.1,"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/0001712543-26-000034","json":"https://secwatch.observer/filing/0001712543-26-000034.json","markdown":"https://secwatch.observer/filing/0001712543-26-000034.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/878932/000171254326000034/0001712543-26-000034-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/878932/000171254326000034/f8k_equus05122026.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"engaged Stephano Slack LLC (“Stephano Slack”) as the Partnership’s independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1672773/000149315226015568/0001493152-26-015568-index.htm","comparable_excerpt":"On May 11, 2026, Equus Total Return, Inc. (“Equus” or the “Fund”) engaged PKF O’Connor Davies, LLP (“PKF”) as its independent accountant.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/878932/000171254326000034/0001712543-26-000034-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":"engaged Stephano Slack LLC (“Stephano Slack”) as the Partnership’s independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1672773/000149315226015568/0001493152-26-015568-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":"0001185185-26-001435","ticker":"ALOY","company_name":"REALLOYS INC.","filed_at":"2026-04-20T23:59:59+00:00","headline":"Realloys dismisses Victor Mokuolo CPA, appoints Grassi & Co. as new auditor","event_type":"other_material","sec_items":["4.01","9.01"],"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/0001185185-26-001435","json":"https://secwatch.observer/filing/0001185185-26-001435.json","markdown":"https://secwatch.observer/filing/0001185185-26-001435.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/realloys8k030626.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"engaged Stephano Slack LLC (“Stephano Slack”) as the Partnership’s independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1672773/000149315226015568/0001493152-26-015568-index.htm","comparable_excerpt":"On April 20, 2026, the Company engaged Grassi & Co. 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(a)\nDismissal of Independent Registered Public Accounting Firm PCS’s","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1650101/000149315226012675/0001493152-26-012675-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":"engaged Stephano Slack LLC (“Stephano Slack”) as the Partnership’s independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1672773/000149315226015568/0001493152-26-015568-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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