{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-019440","form_type":"8-K","ticker":"ABX","cik":"0001814287","company_name":"Abacus Global Management, Inc.","filed_at":"2026-03-18T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.278352+00:00","generated_at":"2026-05-15T09:55:23.694016+00:00","sec_items":["4.01","5.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Abacus Global switches auditor to KPMG, names McCauley COO, sets $192M stretch ANI target","bullets":["Dismissed Grant Thornton, engaged KPMG as auditor effective March 16, 2026; no disagreements or reportable events.","Appointed William McCauley as COO, retaining CFO role; salary increased to $500,000.","CEO Jay Jackson salary raised to $725,000; eligible for performance-based RSUs up to 1,188,119 shares at stretch target.","2026 cash bonus tied to Adjusted Net Income: Target $96M, Stretch $192M; CEO stretch bonus $2.9M, CFO/COO $1.9M.","One-time equity bonus: CEO 2M shares, CFO/COO 1M shares, subject to market cap/AUM milestones and shareholder approval of 2026 LTIP."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-019440","json":"https://secwatch.observer/filing/0001628280-26-019440.json","markdown":"https://secwatch.observer/filing/0001628280-26-019440.md","text":"https://secwatch.observer/filing/0001628280-26-019440.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1814287/000162828026019440/0001628280-26-019440-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1814287/000162828026019440/abl-20260312.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T09:55:23.694016+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":"8e34fee10e2152c07cb2bb82fc1cfb8c701eaf61","claim":"Abacus Global Management, Inc. dismissed Grant Thornton, LLP as its auditor.","evidence_excerpt":"o Item 4.01 Changes in Registrant’s Certifying Accountant (a) Dismissal of Independent Registered Public Accounting Firm On March 16, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of Abacus Global Management, Inc., (the “Company”) approved the dismissal of Grant Thornton, LLP (“GT”) as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1814287/000162828026019440/0001628280-26-019440-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Grant Thornton, LLP"}],"fact_type":"auditor_change"},{"claim_id":"a0a55f243b2252ea80f7564f654eeff88e550131","claim":"Abacus Global Management, Inc. engaged KPMG LLP as its auditor.","evidence_excerpt":"(b) Engagement of New Independent Registered Public Accounting Firm On March 16, 2026, the Audit Committee approved the engagement of KPMG LLP (“KPMG”) as the Company’s new independent registered public accounting firm, effective upon the dismissal of GT.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1814287/000162828026019440/0001628280-26-019440-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}