{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-25-002290","form_type":"8-K","ticker":null,"cik":"0001854583","company_name":"Collective Audience, Inc.","filed_at":"2025-04-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.179800+00:00","generated_at":"2026-05-23T21:21:09.549277+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Collective Audience replaces auditor GreenGrowth with Boladale Lawal","bullets":["Effective April 4, 2025, Collective Audience dismissed GreenGrowth CPAs and engaged Boladale Lawal & Co. as independent auditor for FY 2024 and FY 2025.","No 'disagreements' or 'reportable events' occurred with GG during fiscal 2024 or interim 2025 period.","Company did not consult BL on accounting principles or audit opinions prior to engagement.","GG will provide a letter to the SEC agreeing with the Company's disclosures; to be filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-25-002290","json":"https://secwatch.observer/filing/0001683168-25-002290.json","markdown":"https://secwatch.observer/filing/0001683168-25-002290.md","text":"https://secwatch.observer/filing/0001683168-25-002290.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1854583/000168316825002290/0001683168-25-002290-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1854583/000168316825002290/collective_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T21:21:09.549277+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":"6d9f76a3d75045b97a69bb3cbd647ef0fdfa2e43","claim":"Collective Audience, Inc. engaged Boladale Lawal & Co., Chartered Accountants as its auditor.","evidence_excerpt":"Effective April 4, 2025, the board of directors (the “Board”) of Collective Audience, Inc. (the “Company”), and the Board’s Audit Committee, approved the engagement of Boladale Lawal & Co., Chartered Accountants (“BL”) 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/1854583/000168316825002290/0001683168-25-002290-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Boladale Lawal & Co., Chartered Accountants"}],"fact_type":"auditor_change"},{"claim_id":"b7464749b32b5b953e2b4784b39f35a89bd1d431","claim":"Collective Audience, Inc. dismissed GreenGrowth CPAs as its auditor.","evidence_excerpt":"on April 3, 2025, GreenGrowth CPAs (“GG”), the Company’s independent registered public accounting firm was informed that it would be dismissed and replaced by BL 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/1854583/000168316825002290/0001683168-25-002290-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"GreenGrowth CPAs"},{"label":"Successor","value":"Boladale Lawal & Co., Chartered Accountants"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}