{"schema_version":"secwatch.filing_event.v1","accession":"0001520138-25-000377","form_type":"8-K","ticker":null,"cik":"0001335112","company_name":"LOGIQ, INC.","filed_at":"2025-12-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.180273+00:00","generated_at":"2026-05-16T13:46:32.025582+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":"Logiq replaces auditor after PCAOB permanently revokes Centurion ZD; engages RBSM LLP","bullets":["Centurion ZD CPA & Co. ceased as auditor on Oct 3, 2025, following PCAOB permanent revocation of its registration on July 22, 2025.","Centurion's reports for FY2022 and FY2023 included going-concern explanatory paragraphs but were otherwise unqualified; no disagreements.","On Dec 8, 2025, Board engaged RBSM LLP as new auditor to audit FY2024 and FY2023 financials.","No consultations with RBSM prior to engagement on any accounting or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001520138-25-000377","json":"https://secwatch.observer/filing/0001520138-25-000377.json","markdown":"https://secwatch.observer/filing/0001520138-25-000377.md","text":"https://secwatch.observer/filing/0001520138-25-000377.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1335112/000152013825000377/0001520138-25-000377-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1335112/000152013825000377/lgiq-20251208_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T13:46:32.025582+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":"2ece075fa2796ef8b7c2c1fa6704fc7b129afa13","claim":"LOGIQ, INC. engaged RBSM LLP as its auditor.","evidence_excerpt":"On December 8, 2025, the the Board of Directors approved the engagement of RBSM LLP (“RBSM”) as the Company’s new independent registered public accounting firm, effective as of that date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1335112/000152013825000377/0001520138-25-000377-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0000911147-26-000031","ticker":"CNTY","company_name":"CENTURY CASINOS INC /CO/","filed_at":"2026-05-28T20:11:41+00:00","headline":"Century Casinos dismisses Grant Thornton, appoints EY as new auditor; 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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":"0001493152-26-025033","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-22T20:24:34+00:00","headline":"Waste Energy Corp. replaces independent auditor; Integrität resigns, M&K CPAs appointed","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"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/0001493152-26-025033","json":"https://secwatch.observer/filing/0001493152-26-025033.json","markdown":"https://secwatch.observer/filing/0001493152-26-025033.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 8, 2025, the the Board of Directors approved the engagement of RBSM LLP (“RBSM”) as the Company’s new independent registered public accounting firm, effective as of that date.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1335112/000152013825000377/0001520138-25-000377-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee and Board of Directors approved the engagement of M&K CPAs, PLLC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of customary client acceptance procedures and execution of a final engagement letter.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm"}},{"accession":"0001628280-26-035328","ticker":"TUSK","company_name":"MAMMOTH ENERGY SERVICES, INC.","filed_at":"2026-05-15T12:29:32+00:00","headline":"Mammoth Energy Services replaces auditor Deloitte with Carr, Riggs & Ingram","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"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/0001628280-26-035328","json":"https://secwatch.observer/filing/0001628280-26-035328.json","markdown":"https://secwatch.observer/filing/0001628280-26-035328.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/tusk-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 8, 2025, the the Board of Directors approved the engagement of RBSM LLP (“RBSM”) as the Company’s new independent registered public accounting firm, effective as of that date.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1335112/000152013825000377/0001520138-25-000377-index.htm","comparable_excerpt":"Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. 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