{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-26-001105","form_type":"8-K","ticker":"RAVE","cik":"0000718332","company_name":"RAVE RESTAURANT GROUP, INC.","filed_at":"2026-02-17T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.541238+00:00","generated_at":"2026-05-16T02:38:01.644196+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":"Rave Restaurant Group dismisses Whitley Penn, appoints BVWD as new auditor","bullets":["Effective Feb 10, 2026, Whitley Penn LLP dismissed as independent auditor; BVWD engaged.","No disagreements or reportable events in fiscal years 2024 and 2025 or subsequent interim period.","Audit Committee of board approved the change; Whitley Penn concurrence letter attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-001105","json":"https://secwatch.observer/filing/0001683168-26-001105.json","markdown":"https://secwatch.observer/filing/0001683168-26-001105.md","text":"https://secwatch.observer/filing/0001683168-26-001105.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/718332/000168316826001105/0001683168-26-001105-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/718332/000168316826001105/rave_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T02:38:01.644196+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":"a6c1987e1f0d60bb9f73a60e3a705275a894191d","claim":"RAVE RESTAURANT GROUP, INC. dismissed Whitley Penn LLP as its auditor.","evidence_excerpt":"(the “ Company ”) dismissed Whitley Penn LLP (“ Whitley Penn ”) as the Company’s independent registered public accounting firm. The decision to change accountants was approved by the Audit Committee of the Company’s board of directors. The reports of Whitley Penn on the Company’s financial statements as of and for the fiscal years ended June 29, 2025, and June 30, 2024, did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the two fiscal years ended June 29, 2025, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with Whitley Penn on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/718332/000168316826001105/0001683168-26-001105-index.htm","confidence":0.9},{"claim_id":"f50dc85f633bb4edf75403d8502e4ae89eed3147","claim":"RAVE RESTAURANT GROUP, INC. engaged Bodwell Vasek Wells DeSimone, LLP P as its auditor.","evidence_excerpt":"(b) Effective February 10, 2026, the Company engaged Bodwell Vasek Wells DeSimone, LLP P (“ BVWD ”) as the independent registered public accounting firm to audit the Company’s financial statements. During the two fiscal years ended June 29, 2025, and the subsequent interim period preceding such appointment, the Company did not consult with BVWD regarding (i) either the application of accounting principles to a specified transaction, either completed or proposed, or the type","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/718332/000168316826001105/0001683168-26-001105-index.htm","confidence":0.9}],"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":"(the “ Company ”) dismissed Whitley Penn LLP (“ Whitley\nPenn ”) as the Company’s independent registered public accounting firm. The decision to change accountants was approved\nby the Audit Committee of the Company’s board of directors. The reports of Whitley Penn on the\nCompany’s financial statements as of and for the fiscal years ended June 29, 2025, and June 30, 2024, did not contain an adverse\nopinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the\ntwo fiscal years ended June 29, 2025, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with Whitley\nPenn on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/718332/000168316826001105/0001683168-26-001105-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":"(the “ Company ”) dismissed Whitley Penn LLP (“ Whitley\nPenn ”) as the Company’s independent registered public accounting firm. The decision to change accountants was approved\nby the Audit Committee of the Company’s board of directors. The reports of Whitley Penn on the\nCompany’s financial statements as of and for the fiscal years ended June 29, 2025, and June 30, 2024, did not contain an adverse\nopinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the\ntwo fiscal years ended June 29, 2025, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with Whitley\nPenn on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/718332/000168316826001105/0001683168-26-001105-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":"(the “ Company ”) dismissed Whitley Penn LLP (“ Whitley\nPenn ”) as the Company’s independent registered public accounting firm. The decision to change accountants was approved\nby the Audit Committee of the Company’s board of directors. The reports of Whitley Penn on the\nCompany’s financial statements as of and for the fiscal years ended June 29, 2025, and June 30, 2024, did not contain an adverse\nopinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the\ntwo fiscal years ended June 29, 2025, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with Whitley\nPenn on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/718332/000168316826001105/0001683168-26-001105-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":"(the “ Company ”) dismissed Whitley Penn LLP (“ Whitley\nPenn ”) as the Company’s independent registered public accounting firm. The decision to change accountants was approved\nby the Audit Committee of the Company’s board of directors. The reports of Whitley Penn on the\nCompany’s financial statements as of and for the fiscal years ended June 29, 2025, and June 30, 2024, did not contain an adverse\nopinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the\ntwo fiscal years ended June 29, 2025, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with Whitley\nPenn on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/718332/000168316826001105/0001683168-26-001105-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":"(the “ Company ”) dismissed Whitley Penn LLP (“ Whitley\nPenn ”) as the Company’s independent registered public accounting firm. The decision to change accountants was approved\nby the Audit Committee of the Company’s board of directors. The reports of Whitley Penn on the\nCompany’s financial statements as of and for the fiscal years ended June 29, 2025, and June 30, 2024, did not contain an adverse\nopinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the\ntwo fiscal years ended June 29, 2025, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with Whitley\nPenn on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/718332/000168316826001105/0001683168-26-001105-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":"(the “ Company ”) dismissed Whitley Penn LLP (“ Whitley\nPenn ”) as the Company’s independent registered public accounting firm. The decision to change accountants was approved\nby the Audit Committee of the Company’s board of directors. The reports of Whitley Penn on the\nCompany’s financial statements as of and for the fiscal years ended June 29, 2025, and June 30, 2024, did not contain an adverse\nopinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the\ntwo fiscal years ended June 29, 2025, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with Whitley\nPenn on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/718332/000168316826001105/0001683168-26-001105-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":"(the “ Company ”) dismissed Whitley Penn LLP (“ Whitley\nPenn ”) as the Company’s independent registered public accounting firm. The decision to change accountants was approved\nby the Audit Committee of the Company’s board of directors. The reports of Whitley Penn on the\nCompany’s financial statements as of and for the fiscal years ended June 29, 2025, and June 30, 2024, did not contain an adverse\nopinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the\ntwo fiscal years ended June 29, 2025, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with Whitley\nPenn on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/718332/000168316826001105/0001683168-26-001105-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":"(the “ Company ”) dismissed Whitley Penn LLP (“ Whitley\nPenn ”) as the Company’s independent registered public accounting firm. The decision to change accountants was approved\nby the Audit Committee of the Company’s board of directors. The reports of Whitley Penn on the\nCompany’s financial statements as of and for the fiscal years ended June 29, 2025, and June 30, 2024, did not contain an adverse\nopinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the\ntwo fiscal years ended June 29, 2025, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with Whitley\nPenn on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/718332/000168316826001105/0001683168-26-001105-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"}