{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-018614","form_type":"8-K","ticker":"MNTR","cik":"0001599117","company_name":"Mentor Capital, Inc.","filed_at":"2026-04-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.569143+00:00","generated_at":"2026-05-15T04:34:25.397777+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Mentor Capital replaces auditor: Cherry Bekaert out, M&K CPAS in as of Apr 20","bullets":["Dismissed Cherry Bekaert LLP as independent accountant on April 20, 2026; board and audit committee approved.","No disagreements or reportable events occurred during Cherry Bekaert's audit of FY2025 financials.","Engaged M&K CPAS, PLLC as new independent registered public accountant, effective immediately.","No prior consultations with M&K CPAS on accounting principles or disagreements before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-018614","json":"https://secwatch.observer/filing/0001493152-26-018614.json","markdown":"https://secwatch.observer/filing/0001493152-26-018614.md","text":"https://secwatch.observer/filing/0001493152-26-018614.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1599117/000149315226018614/0001493152-26-018614-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1599117/000149315226018614/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T04:34:25.397777+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":"218a762a1e9c11d88296f675e6551c984f0c7b08","claim":"Mentor Capital, Inc. engaged M&K CPAS, PLLC as its auditor.","evidence_excerpt":"On April 20, 2026, the Company’s audit committee and board of directors approved the engagement of M&K CPAS, PLLC","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1599117/000149315226018614/0001493152-26-018614-index.htm","confidence":0.9},{"claim_id":"f4cec39911b77bdea3b5a4a284b410639674ccc1","claim":"Mentor Capital, Inc. dismissed Cherry Bekaert LLP as its auditor.","evidence_excerpt":"On April 20, 2026, the Company dismissed its independent accountant, Cherry Bekaert LLP","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1599117/000149315226018614/0001493152-26-018614-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 April 20, 2026, the Company’s audit committee and board of directors approved the engagement of M&K CPAS, PLLC","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1599117/000149315226018614/0001493152-26-018614-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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