{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-25-012661","form_type":"8-K","ticker":"CMTV","cik":"0000718413","company_name":"COMMUNITY BANCORP /VT","filed_at":"2025-11-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.990009+00:00","generated_at":"2026-05-17T00:05:15.948751+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Community Bancorp dismisses auditor Berry Dunn, engages BDMP Assurance, LLP","bullets":["Audit Committee approved dismissal of Berry, Dunn, McNeil & Parker, LLC effective Nov 3, 2025.","New auditor BDMP Assurance, LLP is owned by certain partners of the former firm.","No adverse opinions, disagreements, or reportable events in fiscal years 2023 or 2024.","Engagement for fiscal year ending Dec 31, 2025 approved 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Board approved the engagement of BDMP Assurance, LLP as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/718413/000165495425012661/0001654954-25-012661-index.htm","confidence":0.9},{"claim_id":"c44aa25aea8f7a5154088289481a55c362551e82","claim":"COMMUNITY BANCORP /VT dismissed Berry, Dunn, McNeil & Parker, LLC as its auditor.","evidence_excerpt":"(the “Company”) approved the dismissal of Berry, Dunn, McNeil & Parker, LLC, the Company’s independent registered public accounting firm, effective as of November 3, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/718413/000165495425012661/0001654954-25-012661-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001654954-26-003496","ticker":"QMCI","company_name":"QUOTEMEDIA 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firm for the fiscal year ending December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/718413/000165495425012661/0001654954-25-012661-index.htm","comparable_excerpt":"(b) Appointment of New Independent Registered Public Accounting Firm On April 9, 2026, the Company appointed GreenGrowth CPAs (“GreenGrowth”) as the Company’s new independent registered public accounting.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1101433/000165495426003496/0001654954-26-003496-index.htm"}},{"accession":"0001493152-26-025685","ticker":"QWTR","company_name":"Quest Water Global, Inc.","filed_at":"2026-05-28T23:33:01+00:00","headline":"Quest Water Global changes auditor to KAN Accounting Solutions after Fruci resignation","event_type":"other","sec_items":["4.01"],"materiality_score":0.2,"calibrated_materiality_score":0.2,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other","similar 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S. Madhava Rao, Chartered Accountant (PCAOB ID 06662) (“Madhava Rao”) resigned as the independent registered public accounting firm of GROOVE BOTANICALS, INC., a Nevada corporation (the “Company”), effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/0001477932-26-003407-index.htm"}},{"accession":"0001193125-26-234494","ticker":"RMIX","company_name":"Suncrete, Inc.","filed_at":"2026-05-21T20:26:49+00:00","headline":"Suncrete changes auditor to Grant Thornton; prior auditor flagged going concern","event_type":"other","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"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-234494","json":"https://secwatch.observer/filing/0001193125-26-234494.json","markdown":"https://secwatch.observer/filing/0001193125-26-234494.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/0001193125-26-234494-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/d153034d8ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Concurrently, the Board approved the engagement of BDMP Assurance, LLP as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/718413/000165495425012661/0001654954-25-012661-index.htm","comparable_excerpt":"As previously disclosed, on April 8, 2026, the audit committee of the board of directors of the Company (the “Board”) approved the engagement of Grant 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Company’s consolidated financial statements for the fiscal year ended December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm"}},{"accession":"0001493152-26-020901","ticker":"BMNR","company_name":"BITMINE IMMERSION TECHNOLOGIES, INC.","filed_at":"2026-05-01T23:59:59+00:00","headline":"Bitmine Immersion Technologies dismisses Bush & Associates, appoints KPMG as auditor","event_type":"other","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"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-020901","json":"https://secwatch.observer/filing/0001493152-26-020901.json","markdown":"https://secwatch.observer/filing/0001493152-26-020901.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/0001493152-26-020901-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Concurrently, the Board approved the engagement of BDMP Assurance, LLP as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/718413/000165495425012661/0001654954-25-012661-index.htm","comparable_excerpt":"pproved the dismissal of Bush & Associates CPA LLC (“ Bush & Associates ”) as the Company’s independent\nregistered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/0001493152-26-020901-index.htm"}},{"accession":"0001193125-26-161712","ticker":"HGTXU","company_name":"HUGOTON ROYALTY TRUST","filed_at":"2026-04-17T23:59:59+00:00","headline":"Hugoton Royalty Trust dismisses auditor Grant Thornton; cites cash constraints, no replacement sought","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-161712","json":"https://secwatch.observer/filing/0001193125-26-161712.json","markdown":"https://secwatch.observer/filing/0001193125-26-161712.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/0001193125-26-161712-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/hgt_-_dismissal_of_audit.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Concurrently, the Board approved the engagement of BDMP Assurance, LLP as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/718413/000165495425012661/0001654954-25-012661-index.htm","comparable_excerpt":"On April 16, 2026, Hugoton Royalty Trust (the “Trust”) dismissed Grant Thornton LLP (“GT”) as its independent registered public accounting 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