{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-24-008193","form_type":"8-K","ticker":null,"cik":"0001854583","company_name":"Collective Audience, Inc.","filed_at":"2024-11-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.080834+00:00","generated_at":"2026-05-29T23:54:04.847126+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Collective Audience dismisses auditor Yusufali after PCAOB revocation; hires GreenGrowth CPAs","bullets":["Dismissed Yusufali & Associates as independent auditor effective Nov 13, 2024 due to PCAOB registration revocation.","PCAOB Order dated Oct 22, 2024 revoked Yusufali's registration; SEC notified Company on Oct 28, 2024.","Prior audit reports for FY2023 and FY2022 included going concern qualification but no adverse opinions.","Appointed GreenGrowth CPAs as new independent registered public accounting firm on same date.","No disagreements or reportable events with former auditor during fiscal years 2023, 2022, or subsequent interim period."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-24-008193","json":"https://secwatch.observer/filing/0001683168-24-008193.json","markdown":"https://secwatch.observer/filing/0001683168-24-008193.md","text":"https://secwatch.observer/filing/0001683168-24-008193.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1854583/000168316824008193/0001683168-24-008193-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1854583/000168316824008193/collective_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T23:54:04.847126+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":"38575cd7088d6aef5a33de3b513a26ed53246bb3","claim":"Collective Audience, Inc. engaged GreenGrowth CPAs as its auditor.","evidence_excerpt":"Effective November 13, 2024, the Company appointed GreenGrowth CPAs (\"GreenGrowth\") as the Company's new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1854583/000168316824008193/0001683168-24-008193-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"GreenGrowth CPAs"}],"fact_type":"auditor_change"},{"claim_id":"6330358f77b096354ecfa067950f24df9e92343f","claim":"Collective Audience, Inc. dismissed Yusufali & Associates, LLC as its auditor.","evidence_excerpt":"Effective November 13, 2024, Collective Audience, Inc., a Delaware corporation (the \"Company\") (the \"Company\") dismissed Yusufali & Associates, LLC (\"Yusufali\") as the Company's independent registered public accounting firm, which dismissal was approved by the Company's Audit Committee.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1854583/000168316824008193/0001683168-24-008193-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Yusufali & Associates, LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}