{"schema_version":"secwatch.filing_event.v1","accession":"0001703057-25-000032","form_type":"8-K","ticker":"ABCL","cik":"0001703057","company_name":"AbCellera Biologics Inc.","filed_at":"2025-11-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.199206+00:00","generated_at":"2026-05-16T16:11:10.294362+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":"AbCellera dismisses KPMG, appoints EY as auditor for FY2026 after tender","bullets":["Audit Committee dismissed KPMG effective after 2025 audit; no disagreements or reportable events in 2023-2025.","EY selected as new independent auditor for FY2026 following a formal tender process.","KPMG's audit opinions for FY2023 and FY2024 were unqualified with no adverse opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001703057-25-000032","json":"https://secwatch.observer/filing/0001703057-25-000032.json","markdown":"https://secwatch.observer/filing/0001703057-25-000032.md","text":"https://secwatch.observer/filing/0001703057-25-000032.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1703057/000170305725000032/0001703057-25-000032-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1703057/000170305725000032/abcl-20251124.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T16:11:10.294362+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":"78efeeca7be7b291e496c9242628506e700c2653","claim":"AbCellera Biologics Inc. dismissed KPMG LLP as its auditor.","evidence_excerpt":"On November 24, 2025, the Audit Committee of the Board of Directors (the \"Audit Committee\") of AbCellera Biologics Inc. (the \"Company\") approved the dismissal of KPMG LLP (\"KPMG\") as the Company's independent registered public accounting firm, effective following the completion of KPMG's audit of the Company's consolidated financial statements for the fiscal year ending December 31, 2025, and the filing of the Company's Annual Report on Form 10-K for that fiscal year.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1703057/000170305725000032/0001703057-25-000032-index.htm","confidence":0.9},{"claim_id":"82b24b842636501ce4619d6eb60d35f7fa7b0143","claim":"AbCellera Biologics Inc. engaged Ernst & Young LLP as its auditor.","evidence_excerpt":"on November 24, 2025, the Audit Committee selected Ernst & Young LLP (\"EY\") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2026","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1703057/000170305725000032/0001703057-25-000032-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"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/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 24, 2025, the Audit Committee of the Board of Directors (the \"Audit Committee\") of AbCellera Biologics Inc. (the \"Company\") approved the dismissal of KPMG LLP (\"KPMG\") as the Company's independent registered public accounting firm, effective following the completion of KPMG's audit of the Company's consolidated financial statements for the fiscal year ending December 31, 2025, and the filing of the Company's Annual Report on Form 10-K for that fiscal year.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1703057/000170305725000032/0001703057-25-000032-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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(the \"Company\") approved the dismissal of KPMG LLP (\"KPMG\") as the Company's independent registered public accounting firm, effective following the completion of KPMG's audit of the Company's consolidated financial statements for the fiscal year ending December 31, 2025, and the filing of the Company's Annual Report on Form 10-K for that fiscal year.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1703057/000170305725000032/0001703057-25-000032-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. 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(the \"Company\") approved the dismissal of KPMG LLP (\"KPMG\") as the Company's independent registered public accounting firm, effective following the completion of KPMG's audit of the Company's consolidated financial statements for the fiscal year ending December 31, 2025, and the filing of the Company's Annual Report on Form 10-K for that fiscal year.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1703057/000170305725000032/0001703057-25-000032-index.htm","comparable_excerpt":"On May 26, 2026, the Audit Committee of the Board of Directors of AudioEye, Inc. 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(the \"Company\") approved the dismissal of KPMG LLP (\"KPMG\") as the Company's independent registered public accounting firm, effective following the completion of KPMG's audit of the Company's consolidated financial statements for the fiscal year ending December 31, 2025, and the filing of the Company's Annual Report on Form 10-K for that fiscal year.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1703057/000170305725000032/0001703057-25-000032-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":"0001628280-26-035718","ticker":"DFH","company_name":"Dream Finders Homes, Inc.","filed_at":"2026-05-15T21:20:37+00:00","headline":"Dream Finders Homes dismisses PwC, appoints KPMG as auditor for FY 2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"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/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 November 24, 2025, the Audit Committee of the Board of Directors (the \"Audit Committee\") of AbCellera Biologics Inc. (the \"Company\") approved the dismissal of KPMG LLP (\"KPMG\") as the Company's independent registered public accounting firm, effective following the completion of KPMG's audit of the Company's consolidated financial statements for the fiscal year ending December 31, 2025, and the filing of the Company's Annual Report on Form 10-K for that fiscal year.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1703057/000170305725000032/0001703057-25-000032-index.htm","comparable_excerpt":"the Audit Committee dismissed PwC as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-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":"On November 24, 2025, the Audit Committee of the Board of Directors (the \"Audit Committee\") of AbCellera Biologics Inc. (the \"Company\") approved the dismissal of KPMG LLP (\"KPMG\") as the Company's independent registered public accounting firm, effective following the completion of KPMG's audit of the Company's consolidated financial statements for the fiscal year ending December 31, 2025, and the filing of the Company's Annual Report on Form 10-K for that fiscal year.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1703057/000170305725000032/0001703057-25-000032-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":"On November 24, 2025, the Audit Committee of the Board of Directors (the \"Audit Committee\") of AbCellera Biologics Inc. (the \"Company\") approved the dismissal of KPMG LLP (\"KPMG\") as the Company's independent registered public accounting firm, effective following the completion of KPMG's audit of the Company's consolidated financial statements for the fiscal year ending December 31, 2025, and the filing of the Company's Annual Report on Form 10-K for that fiscal year.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1703057/000170305725000032/0001703057-25-000032-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":"On November 24, 2025, the Audit Committee of the Board of Directors (the \"Audit Committee\") of AbCellera Biologics Inc. (the \"Company\") approved the dismissal of KPMG LLP (\"KPMG\") as the Company's independent registered public accounting firm, effective following the completion of KPMG's audit of the Company's consolidated financial statements for the fiscal year ending December 31, 2025, and the filing of the Company's Annual Report on Form 10-K for that fiscal year.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1703057/000170305725000032/0001703057-25-000032-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"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}