{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-25-013302","form_type":"8-K","ticker":null,"cik":"0000884650","company_name":"INFINITE GROUP INC","filed_at":"2025-11-19T23:59:59+00:00","discovered_at":"2026-05-14T18:02:42.473506+00:00","generated_at":"2026-05-16T18:39:18.469960+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Infinite Group dismisses Freed Maxick, appoints M&K CPAS as new auditor; prior reports included going concern doubt","bullets":["Dismissed Freed Maxick P.C. on Nov 13, 2025; no disagreements or reportable events in past two fiscal years.","Appointed M&K CPAS, PLLC as new independent auditor effective Nov 18, 2025 for FY 2025 audit and interim reviews.","Freed's audit reports for 2023 and 2024 contained an explanatory paragraph about substantial doubt on going concern.","Company asserts no material weaknesses in internal control over financial reporting during those years.","Audit Committee approved the change; Freed provided a letter to the SEC filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-25-013302","json":"https://secwatch.observer/filing/0001654954-25-013302.json","markdown":"https://secwatch.observer/filing/0001654954-25-013302.md","text":"https://secwatch.observer/filing/0001654954-25-013302.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/884650/000165495425013302/0001654954-25-013302-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/884650/000165495425013302/igi_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T18:39:18.469960+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":"45fbeb614c91fee334f2f14e6c35fca46d10b669","claim":"Freed Maxick P.C. resigned as auditor of INFINITE GROUP INC.","evidence_excerpt":"On November 13, 2025, Freed Maxick P.C. (“Freed”) resigned from the relationship with Infinite Group, Inc. (the “Company”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/884650/000165495425013302/0001654954-25-013302-index.htm","confidence":0.9},{"claim_id":"85a431f63942369bbfef494cc16558362f68954f","claim":"INFINITE GROUP INC engaged M&K CPAS, PLLC as its auditor.","evidence_excerpt":"(b) Engagement of New Independent Registered Public Accounting Firm Effective November 18, 2025, the Company appointed M&K CPAS, PLLC (“M&K”) as its new independent registered public accounting firm. M&K has been retained to audit the Company’s financial statements as of and for the fiscal year ended December 31, 2025, and to perform reviews of the Company’s interim financial statements for the quarters ended March 31, 2025, June 30, 2025, and September 30, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/884650/000165495425013302/0001654954-25-013302-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"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/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 13, 2025, Freed Maxick P.C. 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