{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-040735","form_type":"8-K","ticker":"OCAC","cik":"0001926314","company_name":"Ocean Capital Acquisition Corp","filed_at":"2026-08-31T12:00:32+00:00","discovered_at":"2026-08-31T12:05:34.289196+00:00","generated_at":"2026-08-31T12:05:41.376465+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Ocean Capital Acquisition dismisses YCM, appoints HYYH as auditor; going concern doubt noted","bullets":["Dismissed YCM CPA INC. as independent auditor effective Aug 26, 2026; appointed HYYH CPA. LLC effective Aug 27, 2026.","YCM's audit reports for FY2025 and FY2024 contained explanatory paragraph on substantial doubt about going concern.","No disagreements or reportable events with YCM during FY2024-2025 and interim period through Aug 26, 2026.","Company requested YCM letter to SEC; letter dated Aug 31, 2026 filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-040735","json":"https://secwatch.observer/filing/0001493152-26-040735.json","markdown":"https://secwatch.observer/filing/0001493152-26-040735.md","text":"https://secwatch.observer/filing/0001493152-26-040735.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1926314/000149315226040735/0001493152-26-040735-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1926314/000149315226040735/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-31T12:05:41.376465+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}