{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-26-001486","form_type":"8-K","ticker":"AGGI","cik":"0001109262","company_name":"Allied Energy, Inc.","filed_at":"2026-03-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.550356+00:00","generated_at":"2026-05-15T21:25:20.726202+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Allied Energy dismisses auditor Victor Mokuolu, CPA PLLC; engages J&S Associate PLT","bullets":["Dismissed VM CPA on March 3, 2026; new auditor J&S Associate PLT engaged same day.","Prior auditor's reports (FY 2023, 2024) included going concern explanatory paragraph but no adverse opinion.","No disagreements or reportable events between company and former auditor during relevant periods.","Board approved change; former auditor provided letter filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-001486","json":"https://secwatch.observer/filing/0001683168-26-001486.json","markdown":"https://secwatch.observer/filing/0001683168-26-001486.md","text":"https://secwatch.observer/filing/0001683168-26-001486.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1109262/000168316826001486/0001683168-26-001486-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1109262/000168316826001486/aggi_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T21:25:20.726202+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":"463a963ef9570013a675a01b271170d69077940a","claim":"Allied Energy, Inc. engaged J&S Associate PLT as its auditor.","evidence_excerpt":"On March 3, 2026, the Company, upon the Board’s approval, engaged J&S Associate PLT (the “New Auditor”) as its new independent registered public accounting firm for the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1109262/000168316826001486/0001683168-26-001486-index.htm","confidence":0.9},{"claim_id":"9b771eb6d6ff886de47ec17c00cc1aadd399e59a","claim":"Allied Energy, Inc. dismissed Victor Mokuolu, CPA PLLC as its auditor.","evidence_excerpt":"On March 3, 2026, Allied Energy, Inc. 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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":"On March 3, 2026, the Company, upon the Board’s approval, engaged J&S Associate PLT (the “New Auditor”) as its new independent registered public accounting firm for the fiscal year ending December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1109262/000168316826001486/0001683168-26-001486-index.htm","comparable_excerpt":"On May 15, 2026, Rodefer Moss & Company, PLCC (“Rodefer Moss”) informed SafeSpace Global Corporation (the “Company”) that it is 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materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-035718","json":"https://secwatch.observer/filing/0001628280-26-035718.json","markdown":"https://secwatch.observer/filing/0001628280-26-035718.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/dream-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 3, 2026, the Company, upon the Board’s approval, engaged J&S Associate PLT (the “New Auditor”) as its new independent registered public accounting firm for the fiscal year ending December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1109262/000168316826001486/0001683168-26-001486-index.htm","comparable_excerpt":"the Audit Committee dismissed PwC as the Company’s independent registered public accounting 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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":"On March 3, 2026, the Company, upon the Board’s approval, engaged J&S Associate PLT (the “New Auditor”) as its new independent registered public accounting firm for the fiscal year ending December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1109262/000168316826001486/0001683168-26-001486-index.htm","comparable_excerpt":"the Audit Committee approved and the Board ratified the engagement of Forvis Mazars as the Company's independent registered 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