{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-25-007956","form_type":"8-K","ticker":"WYTC","cik":"0001560143","company_name":"WYTEC INTERNATIONAL INC","filed_at":"2025-11-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.736857+00:00","generated_at":"2026-05-17T00:37:19.891945+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Wytec International replaces auditor Horne LLP with BDO USA after Horne partners join BDO","bullets":["Effective Nov 1, 2025, Horne LLP resigned as independent auditor; its partners and staff joined BDO USA, P.C.","Audit Committee approved appointment of BDO as new independent registered public accounting firm effective same date.","No disagreements with Horne on accounting principles or audit scope during fiscal years 2023-2024 or through Oct 31, 2025.","Horne's audit reports for 2024 and 2023 were unqualified; no reportable events or adverse opinions.","Horne provided a letter agreeing with the statements in this 8-K, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-25-007956","json":"https://secwatch.observer/filing/0001683168-25-007956.json","markdown":"https://secwatch.observer/filing/0001683168-25-007956.md","text":"https://secwatch.observer/filing/0001683168-25-007956.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1560143/000168316825007956/0001683168-25-007956-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1560143/000168316825007956/wytec_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T00:37:19.891945+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":"559afd0a388d017a188ff689a4db251099b5ad4a","claim":"Horne LLP resigned as auditor of WYTEC INTERNATIONAL INC.","evidence_excerpt":"025, the partners and professional staff of Horne LLP (“Horne”), which was engaged as the independent registered public accounting firm of the registrant, Wytec International, Inc. (the “Company”), joined BDO USA, P.C. (“BDO”). As a result of this transaction, Horne resigned as the Company’s independent registered public accounting firm, effective as of November 1, 2025. Effective as of November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee,","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1560143/000168316825007956/0001683168-25-007956-index.htm","confidence":0.99},{"claim_id":"d8cf0c75de8e2523ffe16ada62aa65bc1f7f8398","claim":"WYTEC INTERNATIONAL INC engaged BDO USA, P.C. as its auditor.","evidence_excerpt":"Effective as of November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee, appointed BDO as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1560143/000168316825007956/0001683168-25-007956-index.htm","confidence":0.99}],"comparable_filings":[{"accession":"0001213900-26-062870","ticker":"OXSQ","company_name":"Oxford Square Capital Corp.","filed_at":"2026-05-29T20:31:12+00:00","headline":"Oxford Square Capital dismisses PwC, engages EY as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"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/0001213900-26-062870","json":"https://secwatch.observer/filing/0001213900-26-062870.json","markdown":"https://secwatch.observer/filing/0001213900-26-062870.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/ea0292775-01_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"025, the partners and professional staff of Horne LLP (“Horne”), which was engaged as the independent registered public accounting\nfirm of the registrant, Wytec International, Inc. (the “Company”), joined BDO USA, P.C. (“BDO”). As a result of\nthis transaction, Horne resigned as the Company’s independent registered public accounting firm, effective as of November 1, 2025.\nEffective as of November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1560143/000168316825007956/0001683168-25-007956-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as its independent registered public accounting firm and engaged Ernst & Young LLP (“EY”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm"}},{"accession":"0001104659-26-066285","ticker":"AEYE","company_name":"AUDIOEYE INC","filed_at":"2026-05-26T20:18:00+00:00","headline":"AudioEye dismisses MaloneBailey, appoints RSM as new auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"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/0001104659-26-066285","json":"https://secwatch.observer/filing/0001104659-26-066285.json","markdown":"https://secwatch.observer/filing/0001104659-26-066285.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/0001104659-26-066285-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/tm2615648d1_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"025, the partners and professional staff of Horne LLP (“Horne”), which was engaged as the independent registered public accounting\nfirm of the registrant, Wytec International, Inc. (the “Company”), joined BDO USA, P.C. (“BDO”). As a result of\nthis transaction, Horne resigned as the Company’s independent registered public accounting firm, effective as of November 1, 2025.\nEffective as of November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1560143/000168316825007956/0001683168-25-007956-index.htm","comparable_excerpt":"On May 26, 2026, the Audit Committee of the Board of Directors of AudioEye, Inc. (the “Company”) approved the dismissal of MaloneBailey, LLP (“MaloneBailey”), which had been serving as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/0001104659-26-066285-index.htm"}},{"accession":"0001493152-26-024198","ticker":"SSGC","company_name":"SafeSpace Global Corp","filed_at":"2026-05-18T20:47:03+00:00","headline":"SafeSpace Global's auditor Rodefer Moss resigns; CBIZ CPAs appointed May 15","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"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/0001493152-26-024198","json":"https://secwatch.observer/filing/0001493152-26-024198.json","markdown":"https://secwatch.observer/filing/0001493152-26-024198.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"025, the partners and professional staff of Horne LLP (“Horne”), which was engaged as the independent registered public accounting\nfirm of the registrant, Wytec International, Inc. (the “Company”), joined BDO USA, P.C. (“BDO”). As a result of\nthis transaction, Horne resigned as the Company’s independent registered public accounting firm, effective as of November 1, 2025.\nEffective as of November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1560143/000168316825007956/0001683168-25-007956-index.htm","comparable_excerpt":"On May 15, 2026, Rodefer Moss & Company, PLCC (“Rodefer Moss”) informed SafeSpace Global Corporation (the “Company”) that it is resigning as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm"}},{"accession":"0000844059-26-000071","ticker":"FRPH","company_name":"FRP HOLDINGS, INC.","filed_at":"2026-05-15T14:46:11+00:00","headline":"FRP Holdings appoints Forvis Mazars as independent auditor, dismisses Baker Tilly","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"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/0000844059-26-000071","json":"https://secwatch.observer/filing/0000844059-26-000071.json","markdown":"https://secwatch.observer/filing/0000844059-26-000071.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/frph-20260515.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"025, the partners and professional staff of Horne LLP (“Horne”), which was engaged as the independent registered public accounting\nfirm of the registrant, Wytec International, Inc. (the “Company”), joined BDO USA, P.C. (“BDO”). As a result of\nthis transaction, Horne resigned as the Company’s independent registered public accounting firm, effective as of November 1, 2025.\nEffective as of November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1560143/000168316825007956/0001683168-25-007956-index.htm","comparable_excerpt":"the Audit Committee approved and the Board ratified the engagement of Forvis Mazars as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm"}},{"accession":"0000912593-26-000167","ticker":"SUI","company_name":"SUN COMMUNITIES INC","filed_at":"2026-05-13T20:23:42+00:00","headline":"Sun Communities engages Deloitte as auditor; Grant Thornton exit with no disagreements","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"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/0000912593-26-000167","json":"https://secwatch.observer/filing/0000912593-26-000167.json","markdown":"https://secwatch.observer/filing/0000912593-26-000167.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/0000912593-26-000167-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/sui-20260323.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"025, the partners and professional staff of Horne LLP (“Horne”), which was engaged as the independent registered public accounting\nfirm of the registrant, Wytec International, Inc. (the “Company”), joined BDO USA, P.C. (“BDO”). As a result of\nthis transaction, Horne resigned as the Company’s independent registered public accounting firm, effective as of November 1, 2025.\nEffective as of November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1560143/000168316825007956/0001683168-25-007956-index.htm","comparable_excerpt":"the Committee dismissed Grant Thornton LLP (\"Grant Thornton\") as the Company's independent registered public accounting firm, effective upon completion of its engagement services for the review of the Company's consolidated financial statements for the period ended March 31, 2026, which was completed on April 28, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/0000912593-26-000167-index.htm"}},{"accession":"0001683168-26-003783","ticker":"BCRD","company_name":"BlueOne Card, Inc.","filed_at":"2026-05-13T16:54:09+00:00","headline":"BlueOne Technologies replaces auditor and completes name change","event_type":"other_material","sec_items":["4.01","8.01","9.01"],"materiality_score":0.35,"calibrated_materiality_score":0.35,"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/0001683168-26-003783","json":"https://secwatch.observer/filing/0001683168-26-003783.json","markdown":"https://secwatch.observer/filing/0001683168-26-003783.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/0001683168-26-003783-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/blueone_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"025, the partners and professional staff of Horne LLP (“Horne”), which was engaged as the independent registered public accounting\nfirm of the registrant, Wytec International, Inc. (the “Company”), joined BDO USA, P.C. (“BDO”). As a result of\nthis transaction, Horne resigned as the Company’s independent registered public accounting firm, effective as of November 1, 2025.\nEffective as of November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1560143/000168316825007956/0001683168-25-007956-index.htm","comparable_excerpt":"ndependent registered public accounting firm and dismissed Salberg & Company, P.A. (“Salberg”) from that role. During the fiscal years ended March 31, 2024, and March 31, 2025, neither","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/0001683168-26-003783-index.htm"}},{"accession":"0001193125-26-197206","ticker":"ACR","company_name":"ACRES Commercial Realty Corp.","filed_at":"2026-04-30T23:59:59+00:00","headline":"ACRES Commercial Realty Corp. dismisses EY, appoints PwC as auditor effective Q1 2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"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/0001193125-26-197206","json":"https://secwatch.observer/filing/0001193125-26-197206.json","markdown":"https://secwatch.observer/filing/0001193125-26-197206.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526197206/0001193125-26-197206-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526197206/acr-20260427.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"025, the partners and professional staff of Horne LLP (“Horne”), which was engaged as the independent registered public accounting\nfirm of the registrant, Wytec International, Inc. (the “Company”), joined BDO USA, P.C. (“BDO”). As a result of\nthis transaction, Horne resigned as the Company’s independent registered public accounting firm, effective as of November 1, 2025.\nEffective as of November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1560143/000168316825007956/0001683168-25-007956-index.htm","comparable_excerpt":"On April 27, 2026, the Audit Committee approved the engagement of PricewaterhouseCoopers LLP","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526197206/0001193125-26-197206-index.htm"}},{"accession":"0001493152-26-020584","ticker":null,"company_name":"Gaucho Group Holdings, Inc.","filed_at":"2026-04-30T23:59:59+00:00","headline":"Gaucho Group Holdings auditor Marcum resigns; CBIZ CPAs engaged as new auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"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/0001493152-26-020584","json":"https://secwatch.observer/filing/0001493152-26-020584.json","markdown":"https://secwatch.observer/filing/0001493152-26-020584.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1559998/000149315226020584/0001493152-26-020584-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1559998/000149315226020584/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"025, the partners and professional staff of Horne LLP (“Horne”), which was engaged as the independent registered public accounting\nfirm of the registrant, Wytec International, Inc. (the “Company”), joined BDO USA, P.C. (“BDO”). As a result of\nthis transaction, Horne resigned as the Company’s independent registered public accounting firm, effective as of November 1, 2025.\nEffective as of November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1560143/000168316825007956/0001683168-25-007956-index.htm","comparable_excerpt":"n information provided by Marcum LLP (“Marcum”), on April 30, 2026, Gaucho Group Holdings, Inc. (the “Company”)","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1559998/000149315226020584/0001493152-26-020584-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}