{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-026841","form_type":"8-K","ticker":"FGI","cik":"0001864943","company_name":"FGI Industries Ltd.","filed_at":"2026-04-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.175319+00:00","generated_at":"2026-05-15T04:37:33.960387+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"FGI Industries dismisses CBIZ, appoints Marcum Asia as auditor; discloses material weakness","bullets":["Audit committee dismissed CBIZ as independent auditor effective April 20, 2026; no disagreements in prior periods.","Marcum Asia appointed as new auditor for FY 2026; no consultations occurred before engagement.","Material weakness in internal controls for 2025 related to foreign subsidiary's journal entry and account reconciliation review.","CBIZ's audit report for 2025 was unqualified with no adverse opinions or scope modifications.","CBIZ letter agreeing with the dismissal disclosures filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-026841","json":"https://secwatch.observer/filing/0001628280-26-026841.json","markdown":"https://secwatch.observer/filing/0001628280-26-026841.md","text":"https://secwatch.observer/filing/0001628280-26-026841.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1864943/000162828026026841/0001628280-26-026841-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1864943/000162828026026841/fgi-20260420.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T04:37:33.960387+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":"4c62083dfd5520d7902af7909a2b155e76e69054","claim":"FGI Industries Ltd. engaged Marcum Asia CPAs LLP as its auditor.","evidence_excerpt":"(b) Engagement of Independent Registered Public Accounting Firm. On April 20, 2026, the Audit Committee appointed Marcum Asia CPAs LLP (“Marcum Asia”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1864943/000162828026026841/0001628280-26-026841-index.htm","confidence":0.9},{"claim_id":"bf5eb77a4b809bca4bb67115ce84404d3b0ea38e","claim":"FGI Industries Ltd. dismissed CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm. On April 20, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of FGI Industries Ltd.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1864943/000162828026026841/0001628280-26-026841-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; cites material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"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/0000911147-26-000031","json":"https://secwatch.observer/filing/0000911147-26-000031.json","markdown":"https://secwatch.observer/filing/0000911147-26-000031.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/cnty-20260522x8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(b) Engagement of Independent Registered Public Accounting Firm. On April 20, 2026, the Audit Committee appointed Marcum Asia CPAs LLP (“Marcum Asia”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1864943/000162828026026841/0001628280-26-026841-index.htm","comparable_excerpt":"(b) Engagement of Independent Registered Public Accounting Firm On May 22, 2026, the Audit Committee appointed Ernst & Young LLP (“EY”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm"}},{"accession":"0001628280-26-038540","ticker":"SVCO","company_name":"Silvaco Group, Inc.","filed_at":"2026-05-27T21:25:17+00:00","headline":"Silvaco dismisses Baker Tilly, appoints KPMG as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"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/0001628280-26-038540","json":"https://secwatch.observer/filing/0001628280-26-038540.json","markdown":"https://secwatch.observer/filing/0001628280-26-038540.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/svco-20260521.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(b) Engagement of Independent Registered Public Accounting Firm. On April 20, 2026, the Audit Committee appointed Marcum Asia CPAs LLP (“Marcum Asia”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1864943/000162828026026841/0001628280-26-026841-index.htm","comparable_excerpt":"on May 27, 2026, KPMG LLP (“KPMG”) was engaged as the Company’s independent registered public accounting firm","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm"}},{"accession":"0001193125-26-242009","ticker":"ALUR","company_name":"ALLURION TECHNOLOGIES, INC.","filed_at":"2026-05-27T20:35:50+00:00","headline":"Allurion Technologies dismisses Deloitte & Touche, appoints CBIZ; discloses material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"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/0001193125-26-242009","json":"https://secwatch.observer/filing/0001193125-26-242009.json","markdown":"https://secwatch.observer/filing/0001193125-26-242009.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/alur-20260520.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(b) Engagement of Independent Registered Public Accounting Firm. On April 20, 2026, the Audit Committee appointed Marcum Asia CPAs LLP (“Marcum Asia”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1864943/000162828026026841/0001628280-26-026841-index.htm","comparable_excerpt":"On May 22, 2026 (the “Effective Date”), Deloitte was dismissed as our independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-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":"(b) Engagement of Independent Registered Public Accounting Firm. On April 20, 2026, the Audit Committee appointed Marcum Asia CPAs LLP (“Marcum Asia”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1864943/000162828026026841/0001628280-26-026841-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":"(b) Engagement of Independent Registered Public Accounting Firm. On April 20, 2026, the Audit Committee appointed Marcum Asia CPAs LLP (“Marcum Asia”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1864943/000162828026026841/0001628280-26-026841-index.htm","comparable_excerpt":"Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. (“CRI”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm"}},{"accession":"0001493152-26-021570","ticker":"QWTR","company_name":"Quest Water Global, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Quest Water Global's auditor Fruci resigns; no successor yet","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"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/0001493152-26-021570","json":"https://secwatch.observer/filing/0001493152-26-021570.json","markdown":"https://secwatch.observer/filing/0001493152-26-021570.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/0001493152-26-021570-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(b) Engagement of Independent Registered Public Accounting Firm. On April 20, 2026, the Audit Committee appointed Marcum Asia CPAs LLP (“Marcum Asia”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1864943/000162828026026841/0001628280-26-026841-index.htm","comparable_excerpt":"On May 5, 2026, and at the request of Quest Water Global, Inc. (the “Company”), Fruci & Associates II, PLLC (“Fruci”) resigned as the Company’s independent accountant.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/0001493152-26-021570-index.htm"}},{"accession":"0001493152-26-021512","ticker":"MLSS","company_name":"MILESTONE SCIENTIFIC INC.","filed_at":"2026-05-06T23:59:59+00:00","headline":"Milestone Scientific dismisses auditor CBIZ; engages Grassi & Co. effective May 15, 2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"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/0001493152-26-021512","json":"https://secwatch.observer/filing/0001493152-26-021512.json","markdown":"https://secwatch.observer/filing/0001493152-26-021512.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/855683/000149315226021512/0001493152-26-021512-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/855683/000149315226021512/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(b) Engagement of Independent Registered Public Accounting Firm. 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On April 20, 2026, the Audit Committee appointed Marcum Asia CPAs LLP (“Marcum Asia”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1864943/000162828026026841/0001628280-26-026841-index.htm","comparable_excerpt":"On April 29, 2026, RCM Technologies, Inc. (the “Company”) dismissed EisnerAmper LLP (“Eisner”) as its independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/700841/000092963826001752/0000929638-26-001752-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}